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Applying for a lump sum for a caregiver


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

Process flow

  • The care lump sum is applied for in the income tax return
  • The tax return can be submitted on paper or online

Who should I contact?

  • You can find the contact points at the tax office responsible for you via the tax office finder on the website of the Federal Central Office

Requirements

  • Expenses related to personal care
  • A person is cared for who is classified in care levels 2 to 5 or who is helpless.
  • No income for the caregiver
  • Care takes place 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

Which documents are required?

You must provide proof of classification in a nursing degree by submitting a corresponding notice. The health characteristic "helpless" must be proven by means of an identity card in accordance with the Ninth Book of the Social Code with the mark "H" or a notice from the competent authority pursuant to Section 152 (1) of the Ninth Book of the Social Code, which contains the corresponding findings. The mark "H" is equivalent to the classification as a person in need of care in care levels 4 or 5.

What are the fees?

None

What deadlines do I have to pay attention to?

If you are obliged to submit an income tax return, you must submit it to the tax office by 31 July of the following year. If you receive tax advice from members of the tax advisory profession, you do not have to submit your tax returns until the last day of February of the second following year. In the case of income from an agricultural or forestry business, different deadlines may apply.

For the years 2020 to 2024, the above-mentioned submission deadlines have been extended (see article by the Lower Saxony State Tax Office and BMF letter of 23 June 2022).

These extended filing deadlines do not apply to tax returns that have to be submitted at an earlier date on the basis of a separate order ("advance requirement").

If there is no obligation to file an income tax return, you can apply for the assessment within 4 years after the end of the respective calendar year (example: the voluntary assessment for income tax for the year 2021 can be applied for until 31 December 2025).

Applications for a care lump sum to be taken into account in the income tax deduction procedure must be submitted by 30 November of the year for which the allowance is to be taken into account at the latest. Changes that occur in December can therefore only be taken into account in the income tax deduction procedure for the following calendar year.

  • In order to be considered in the income tax reduction procedure, the application must be submitted by 30.11 of the current year at the latest

Processing duration

  • The processing time depends on the processing status in the respective responsible tax office

Technically approved by

State Tax Office of Lower Saxony

Author

The text was automatically translated based on the German content.

Data protection information


Landkreis Emsland
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