What tax changes have applied to unemployment, liability and other insurance since 2010?

Since 2010, most employees can no longer claim contributions to unemployment, liability, and other insurance as special expenses for tax purposes. However, from 2010, private and statutory health insurance policyholders are in a better tax position. If you pay low contributions to health and nursing care insurance, you can still enter your expenses for unemployment insurance, liability insurance, and other insurance in your tax return.

Contributions to private and statutory basic health insurance and statutory nursing care insurance can be entered in the tax return at their actual amount. They are fully recognised.

For other insurance - except pension expenses - there is a maximum amount: This is 1.900 Euro for employees, civil servants, pensioners, retirees and their partners, and 2.800 Euro for the self-employed. For jointly assessed spouses, the joint maximum amount is the sum of the maximum amounts to which each spouse is entitled.

If the contributions to basic health insurance and compulsory nursing care insurance are higher than 1.900 Euro / 2.800 Euro, contributions to other insurance can no longer be deducted. However, if the contributions are lower, there is still "scope" for taking other insurance into account.