The care allowance (Pflegepauschbetrag) is a tax relief for individuals who provide unpaid home care for people in need of assistance. Since 2021, family caregivers can claim this flat-rate allowance in their income tax return without having to provide proof of the actual costs.
Requirements:
Care level of the person receiving care:
The amount of the allowance depends on the care level (Pflegegrad):
– From care level 2: €600
– Care level 3: €1,100
– Care level 4 or 5: €1,800 per yearPlace of care:
Care must take place in a domestic setting – either in the home of the person receiving care or in the caregiver’s own home.Unpaid care:
The care must be provided free of charge, without receiving any compensation.
How to claim it:
The allowance is entered in the tax return under the form “Extraordinary Expenses / Flat Rates” (Anlage „Außergewöhnliche Belastungen / Pauschbeträge“). Proof of care is generally not required.
Note: The care allowance is a flat-rate tax benefit and is granted regardless of actual expenses. You do not need to submit receipts.
Do you need support?
For our clients:
Feel free to reach out to us anytime at kontakt-team@smarta-steuern.de or book a consultation here – we're here for you!
Not a smarta client yet? No problem!
Book an appointment here for our comprehensive startup package or a consultation if you only have questions about specific topics.
Further questions?
Contact us via the app or by email at kontakt-team@smarta-steuern.de if you want to learn more about our consulting services or have other tax-related concerns.