Field help: Expenses on

Select here which expenses you incurred for childcare in 2025.

As childcare costs, the following expenses are deductible:

• Au pair
• Babysitter
• Full day care
• Reimbursement of travel expenses for care provided for free
• Homework supervision
• Childcare assistance at home
• Child educator
• Kindergarten
• Children's home
• After-school care club
• Day nursery
• Nanny
• Child care worker
• Day care centre
• Childminder during a day
• Childminder during a week

Not deductible, for example:

• Costs for tutoring
• Travel expenses
• Costs for a class trip

The prerequisite for the deduction of expenses is that you have an invoice or other written receipt, and the payment has been made to the account of the service provider.

The deduction of childcare costs, even for employed caregivers - even as part of a mini-job - depends on the fact that the costs are proven by invoice and the payment is not made in cash but rather to an account of the caregiver (The Federal Fiscal Court (BFH)'s Judgment of 18.12.2014, III R 63/13).