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Deducting provision expenses: insurance in the tax return

Contributions to certain insurances reduce tax as special expenses. Especially the contributions to old-age provision and to health and long-term care insurance are important. In addition, further provision expenses are deductible within limits.

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Provision expenses such as contributions to statutory or comparable pension, health and long-term care insurance and to certain further insurances are deductible as special expenses (§ 10 EStG), each within the legal maximum amounts.
The basic contributions to health and long-term care insurance are deductible in full. Old-age provision contributions are taken into account at a high, rising percentage. This allows noticeable tax advantages.

What you should do now

  1. 1

    1. Compile contributions

    Collect the annual contributions to pension, health, long-term care and other insurances.

  2. 2

    2. Assign

    Assign the contributions to the correct categories (old-age provision, other provision).

  3. 3

    3. Enter in the Provision annex

    Enter the contributions in the relevant annex of the tax return.

  4. 4

    4. Check the assessment

    Verify whether the expenses were taken into account correctly.

How to spot the scam

  • Deductible insurance contributions are not stated at all.
  • Contributions are assigned incorrectly.
  • Maximum amounts are not observed.

Frequently asked questions

Which insurances can I deduct?

Above all contributions to old-age provision (statutory pension, comparable provision) and to health and long-term care insurance. In addition, further provision expenses such as liability, accident or certain risk insurances are deductible within limits (§ 10 EStG).

Are health and care contributions fully deductible?

The contributions for basic cover in health and long-term care insurance are in principle deductible in full as special expenses. Contributions for comfort benefits or sick pay, by contrast, count only to a limited extent. If the basic contributions are already high, the scope for further provision is often exhausted.

How are old-age provision contributions taken into account?

Contributions to the statutory pension insurance and comparable provision are taken into account at a high percentage that rises over the years, up to a maximum amount. As a result, a large part of these contributions reduces tax. The exact share is determined by the tax office.

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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.