Care lump sum

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The care lump sum is one of the extraordinary burdens under German income tax law . Asserting it in the tax return affects the income tax rate .

Legal regulation

Because of the extraordinary burdens that arise from caring for a person in need of care who is not only temporarily helpless, the taxable carer can instead of a tax reduction depending on the total amount of income according to Section 33 EStG, the assessment base of income tax by a care lump sum of 924 euros be reduced in the calendar year ( Section 33b (6) EStG).

The helplessness of the person being cared for is either through

  • Mark "H" (helpless) or "BL" (blind) in the severely handicapped ID issued by the pension office / office for social affairs

or

proven.

The prerequisite is that the carer does not receive any income for the care . The care allowance received by the parents of a disabled child for this child does not count towards income.

A person is helpless if he constantly needs outside help for a number of frequently and regularly recurring tasks to secure his personal existence during the course of each day. These prerequisites are also met if help is required in the form of monitoring or instructions for the work or if the help does not have to be provided continuously, but a constant readiness to provide help is required.

The prerequisite is that the caregiver carries out the care either in their home or in the home of the person in need of care and that this home is located in a member state of the European Union or in a country to which the Agreement on the European Economic Area applies.

If a person in need of care is cared for by several caregivers, the flat-rate care amount is divided according to the number of caregivers who meet the requirements.

literature

Web links

  • Income tax guidelines R 33b. Lump sums for disabled people, survivors and carers