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Lohnsteuer kompakt FAQs

 


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Other contributions to basic coverage



Welche Beiträge zur Kranken- und Pflegeversicherung sind absetzbar?

Beiträge zur Kranken- und Pflegeversicherung sind in der Steuererklärung als Sonderausgaben abziehbar – aber nur für die sogenannte Basisabsicherung.

Bei gesetzlich Versicherten kürzt das Finanzamt den Beitrag um 4 % pauschal, da dieser Anteil das Krankengeld abdeckt. Die Kürzung erfolgt nur, wenn ein Anspruch auf Krankengeld besteht.

Privatversicherte können ebenfalls nur den Basisbeitrag absetzen. Wahlleistungen (z. B. Chefarztbehandlung, Zwei-Bett-Zimmer) zählen nicht dazu. Sie sind nur als sonstige Vorsorgeaufwendungen abziehbar, sofern der Höchstbetrag nicht ausgeschöpft ist.

Höchstbeträge für sonstige Vorsorgeaufwendungen:

  • 1.900 Euro jährlich für Arbeitnehmer und Rentner
  • 2.800 Euro jährlich für Selbstständige

Solange diese Beträge nicht überschritten sind, können auch andere Versicherungen geltend gemacht werden – z. B. Arbeitslosen-, Haftpflicht-, Unfall- oder Berufsunfähigkeitsversicherung.

Beispiel: Ein Ehepaar zahlt insgesamt 4.600 Euro an Beiträgen zur Kranken- und Pflegeversicherung. Da es sich um Basisabsicherung handelt, sind die vollen Beiträge abziehbar – auch wenn sie den gemeinsamen Höchstbetrag von 3.800 Euro (2 × 1.900 Euro) übersteigen. Weitere Versicherungen können dann nicht mehr berücksichtigt werden.

Welche Beiträge zur Kranken- und Pflegeversicherung sind absetzbar?


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Other contributions to statutory health insurance

Enter here the insurance contributions paid in the year 2025 to your health insurance (e.g. for pensioners and voluntarily insured self-payers).

Do not specify here any amounts that are included on the employment tax statement in line 25 - "Employee's contributions to statutory health insurance".

Contributions to voluntary nursing care insurance

Enter here the contributions paid into a voluntary private nursing care insurance (also: supplementary nursing care insurance) in 2025.

Employer's supplementary payment to statutory health insurance

Information according to the employment tax statement: You will find the employer subsidies to the statutory health and nursing care insurance on your employment tax statement.

You have entered the benefits in Lohnsteuer kompakt in the section "Lohnsteuerbescheinigung".

Important: You do not have to enter all social security contributions already entered in the section "Lohnsteuerbescheinigung" here again. These are automatically taken over by Lohnsteuer kompakt and taken into account when calculating your tax refund.

Other contributions to nursing care insurance

Specify here the insurance contributions paid in the year 2025 for nursing care insurance (e.g. in the case of pensioners and voluntarily insured self-payers).

Do not enter here any amounts that are included on the employment tax statement in line 26 - "Employee contributions to social nursing care insurance".

... contributions included therein from which a right to sickness benefit is derived.

Specify here the contribution part that is included in the additional contributions entered above and from which entitlement to sickness benefit can be derived.

Do not specify any amounts here that you have already entered in the Employment tax statement section.

Health / nursing care insurance reimbursements

Enter here the contribution reimbursements and contribution repayments received in the year 2025 from the health insurance or nursing care insurance.

... including contributions that entitle the holder to sickness benefit.

Indicate here the share of contribution refunds and contribution repayments received in the year 2025 that resulted in entitlement to sickness benefits.

Supplement to health and / or nursing care insurance contributions

Enter here the amount of the subsidies you received from your health and / or nursing care insurance. Please enter here the subsidies received for voluntary statutory health and / or nursing care insurance.

This includes, among others, tax-free subsidies

  • of the employer (in the case of voluntary insurance in the statutory health insurance)
  • the artists' social insurance (Künstlersozialkasse),
  • from authorities and public offices
  • subsidies on the basis of the Act on Members of Parliament.

Tax-free subsidies reduce the deductible contributions.

Supplementary payment received for voluntary statutory health and nursing care insurance

Subsidy received for voluntary statutory health and nursing care insurance according to pension statement

Important: Do not enter here again all contributions and benefits that have already been indicated in the "Gesetzliche Renten" section.

Contributions for optional, comfort and additional services

Enter here the contributions paid in 2025 for voluntary supplementary insurance and optional services, i.e. contributions that go beyond the basic provision.

They include, for example, optional, comfort and additional services

  • Single room,
  • Treatment by a chief physician,
  • Dental prosthesis insurance,
  • Naturopath,
  • Daily sickness allowance,
  • Daily sickness allowance insurance.

Here you can also enter contributions for travel health insurance (foreign health insurance).

Sum of the contributions

Sum of other contributions to the basic insurance


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