Which health and nursing care insurance contributions are deductible?

Contributions to health and nursing care insurance can be deducted as special expenses in the tax return – but only for the so-called basic cover.

For those with statutory insurance, the tax office reduces the contribution by 4% as this portion covers sickness benefit. The reduction is applied only if there is an entitlement to sickness benefit.

Privately insured individuals can also only deduct the basic contribution. Optional benefits (e.g. treatment by a head physician, two-bed room) are not included. They are only deductible as other pension expenses if the maximum amount has not been exhausted.

Maximum amounts for other pension expenses:

• 1.900 Euro per year for employees and pensioners
• 2.800 Euro per year for self-employed

As long as these amounts are not exceeded, other insurances can also be claimed – e.g. unemployment, liability, accident or disability insurance.

Example: A married couple pays a total of 4.600 Euro in contributions to health and nursing care insurance. As this is basic cover, the full contributions are deductible – even if they exceed the joint maximum amount of 3.800 Euro (2 × 1.900 Euro). Further insurances can then no longer be considered.

Which health and nursing care insurance contributions are deductible?

Contributions to health and nursing care insurance

If you, as the policyholder, have paid contributions to health and nursing care insurance for your child's coverage, these can be deducted as special expenses. This only applies to contributions for basic coverage.

If you have paid contributions to health and nursing care insurance as part of your maintenance obligation, which your child (for whom you are entitled to child benefit or child allowances) owes as the policyholder, these contributions can be deducted as insurance expenses. However, this applies only to contributions for basic coverage. If you claim these amounts, they cannot be deducted as special expenses for your child.

If you are not jointly assessed for income tax with the other parent of your child, only enter the contributions you have paid yourself. Please do not forget to enter your child's identification number.

Contributions to health and nursing care insurance

How do I correctly claim my child's health and nursing care insurance contributions?

Since 2010, contributions to basic health insurance (statutory or private) and statutory nursing care insurance can be deducted as special expenses in their actual amount and without limit. This also applies to contributions that parents pay for a dependent child – regardless of whether they are the policyholder or the child.

However, the tax consideration depends on who the policyholder is and whether there is an entitlement to child benefit.

Case 1: Entitlement to child benefit exists – parents are policyholders

• Contributions for basic cover are deductible as special expenses.
• Enter in the "Anlage Kind".
• Contributions for optional benefits or foreign health insurance count as "other insurance" and must also be entered in the Anlage Kind.

Case 2: Entitlement to child benefit exists – child is policyholder

• Parents can deduct the contributions they have taken over as special expenses (§ 10 para. 1 no. 3 sentence 2 EStG).
• Enter in the "Anlage Kind".
• Contributions for optional benefits or foreign insurance are deductible in the "Anlage Vorsorgeaufwand".

Note: It does not matter whether the parents paid the contributions directly or reimbursed the child. What matters is that they bear the costs as part of their maintenance obligation – in the form of cash or in-kind support.
(§ 10 para. 1 no. 3 sentences 2 and 3 EStG; Act of 12.12.2019)

Case 3: No entitlement to child benefit – parents are policyholders

• Contributions are deductible as own special expenses.
• Enter in the "Anlage Vorsorgeaufwand".

Case 4: No entitlement to child benefit – child is policyholder

• Contributions are not deductible as special expenses.
• However, they can be claimed as extraordinary expenses under § 33a para. 1 EStG.
• Enter in the "Anlage Unterhalt".
• The maximum amount for maintenance payments (2025: 12.096 Euro) is increased by the contributions to health and nursing care insurance.
• A reasonable personal burden is not taken into account.

How do I correctly claim my child's health and nursing care insurance contributions?

Must the child's tax identification number be provided?

Parents can deduct their child's health insurance contributions as special expenses if they are entitled to child benefit or the child allowance. This also applies to children in vocational training.

From 1 January 2023, parents must provide their child's tax identification number in their tax return to claim the contributions as special expenses.

Must the child's tax identification number be provided?