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Care allowance: tax benefit for caring relatives

Anyone who cares for a relative in need of care at home without pay can be relieved for tax purposes. The care allowance is granted without individual proof and depends on the care level. The requirement is that the care is provided without remuneration.

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For the unpaid personal care of a relative with care level 2 or higher there is a care allowance graded by care level as an extraordinary burden (§ 33b Abs. 6 EStG); it is highest for care levels 4 and 5.
The allowance is granted without individual proof of the costs. With several caregivers it is divided. Instead of the allowance, higher actual costs can also be claimed.

What you should do now

  1. 1

    1. Check requirements

    Clarify the care level, home care and lack of payment.

  2. 2

    2. Enter the allowance

    State the care allowance in the tax return.

  3. 3

    3. Keep evidence ready

    Keep proof of the care level ready.

  4. 4

    4. Check the alternative

    Compare with the deduction of higher actual care costs.

How to spot the scam

  • Remuneration received rules out the allowance.
  • Proof of the care level is missing.
  • With several caregivers the division is overlooked.

Frequently asked questions

Who gets the care allowance?

Anyone who cares for a relative with care level 2 or higher personally and without pay in the home setting (§ 33b Abs. 6 EStG). The amount is graded by care level and highest at care levels 4 and 5. The requirement is that you receive no income for the care.

Does care benefit harm the allowance?

The care benefit that parents receive for caring for their child, or that is passed on to the caring person, does not count as harmful remuneration under certain conditions. If, however, you receive a fee for the care, the allowance is usually lost.

What if my costs are higher?

Instead of the allowance you can claim the actual, proven care costs as an extraordinary burden if they are higher. In that case, however, a reasonable personal contribution must be offset. Compare both variants to choose the more favorable one.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.