Field help: (2019) Accident insurance

Tick this box if you have made contributions to private accident insurance.

These contributions can be claimed as special expenses in your tax return. However, the contributions will only be accepted if the maximum amount for provisions has not yet been fully used up with contributions to health and nursing care insurance.

Accident insurance against all accidents in everyday life covers both private and occupational risks. Therefore, the insurance premiums are partly deductible as income-related expenses and partly as special expenses.

For simplification reasons, you can deduct 50% of the accident insurance contributions as income-related expenses and 50% as special expenses.

Just enclose the contribution invoice with your tax return. A statement from the insurance company on the distribution of the premium between occupational and private risks is not required here (BMF letter of 28 October 2009, BStBl. 2009 I p. 1275, para. 1.3).