Tax allowances Registration for carers

In the case of long-term care services, you can apply for a flat-rate care allowance.

If you personally care for a person in need of care in your or her home in Germany or other EU / EEA countries and do not receive any income for it, you can be granted a lump sum for the expenses incurred.

This amounts to:

• for care level 2 600 EUR
• at care level 3 1.100 EUR
• at care level 4 or 5 and/or mark "H" 1,800 EUR

Income is, for example, the care allowance that the person in need of care receives from a long-term care insurance and passes on to you in order to remunerate your care services or to reimburse the expenses incurred by you. If the care allowance is only used to directly secure the necessary basic care of the person in need of care (payment of a foreign caregiver, purchase of care-necessary or care-facilitating supplies), there is no income.
The care allowance received by the parents of a disabled child for that child does not count as income.
The care lump sum is regularly granted only for the care of relatives. If the care is carried out by several persons, the care lump sum is to be divided according to the number of carers. If a person receives income for this, that person shall not be included in the distribution.
The lump sum for care may also be taken into account in addition to the disability lump sum transferred from the child to the parents.

• The respective responsible tax office decides on the applications in the tax return
  You can find the tax office responsible for you via the tax office finder on the website of the Federal Central Office

• Expenses due to personal care
• A person in need of care is cared for
• No income for the caregiver
• Care is provided in the home of the caregiver or in the home of the person in need of care.
  • The apartment is in Germany or in another EU / EEA country

• The care lump sum is requested in the income tax return
• The tax return can be submitted in paper or in the online procedure