Leistungen A-Z

• Forms for paper tax returns
• Online procedure

If you personally care for a permanently helpless person in your or their home in Germany or another EU / EEA country and do not receive any income for this, you may be granted a lump sum for the expenses incurred.
Income is, for example, the care allowance that the helpless person receives from a care insurance company and passes on to you in order to remunerate your care services or to reimburse you for the expenses incurred. If the care allowance is only used to directly secure the necessary basic care of the helpless person (payment of an external caregiver, purchase of necessities that are necessary for care or facilitate care), there is no income.
The care allowance received by the parents of a disabled child for this child does not count as income.
The care allowance is regularly only granted for the care of relatives. If the care is provided by more than one person, the lump-sum care allowance must be divided according to the number of caregivers. If one person receives income for this, this person is not to be included in the division.
The care lump sum can also be taken into account in addition to the disability lump sum transferred from the child to the parents.

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

The need for care is evidenced by a severely disabled person's certificate with the symbol "H" or by a notice of classification as a person in need of the most severe care (care degree 4 or 5).

None

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

• The deadline for filing the income tax return is 31 July of the following year.

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

• Tax office finder

• § Section 33b (6) of the Income Tax Act (EStG)

• Further information on tax topics

Senator for Finance Bremen