Childcare costs - tax consideration Unfortunately this specification of service has not yet been completely translated.

Die Betreuung eines behinderten Kindes im eigenen Haushalt können Sie steuerlich geltend machen. Dazu erhalten Sie hier Informationen.

Expenditure on the care of a child belonging to the household who has not yet reached the age of 14 or who is unable to maintain himself because of a physical, mental or mental disability that occurred before the age of 25 (until 31.12.2006 of the 27th year of life) is uniformly taken into account as special expenses. According to the amount, the special expenditure deduction is limited to 2/3 of the care costs, up to a maximum of EUR 4,000 per child.

For more details:

What about household affiliation?

Taking into account childcare costs requires that the child belongs to the taxpayer's household, i.e. he must live in his or her home or be temporarily housed outside with his consent (e.g. in the case of boarding school accommodation). In the case of non-cohabiting parents, the child's residence report is, in principle, decisive for the assignment to a parent's household.

Does the age of the child matter?

Expenditure on child care services may be claimed as special expenses if the child has not yet reached the age of 14 or if the child has been under the age of 25 (until 31.12.2006 of the 27th year of life) physical, mental or mental disability is incapable of self-harm.

Which child care services are eligible?

Beneficiary services are, in particular, expenses for

  • nurseries, nurseries or kindergarten places or for day-care centres,
  • day mothers or full-time care centres,
  • the employment of domestic helpers in so far as they care for a child,
  • the supervision of the child in the performance of homework.

Expenses for expenses for

  • teaching (e.g. school fees, tutoring or foreign language teaching),
  • the teaching of special skills (e.g. computer courses, music lessons),
  • sports and other leisure activities (e.g. membership in sports clubs, tennis or riding lessons),
  • the child's food or travel expenses.

What expenses for the care of children are deductible?

Deductible are not only expenses in money but also

  • Benefits in kind, in particular for the accommodation and catering of the carer (not for the child cared for) in the taxpayer's household,
  • Reimbursements to the caregiver, e.g. their travel expenses (not those for the child) if the benefits are specified in detail in the invoice or in the contract.

To what extent should childcare costs be taken into account?

Childcare costs are deductible as special expenses in the amount of 2/3 of the expenses, not more than EUR 4,000 per child per calendar year. The maximum amount is an annual amount which is not reduced on a pro rata basis, even if the conditions for deducting childcare costs were only in place for part of the year.

Note: If the legal requirements for the deduction of childcare costs are only available for part of the calendar year (e.g. because the child reaches the age of 14 in July of a year), then only 2/3 of the childcare costs incurred in the period from January to July must be applied, if applicable limited to the maximum amount of EUR 4,000 (no twelfths).

In the case of unmarried, permanently separated or divorced parents, the parent who has borne the expenses and whose household includes the child is entitled to deduct childcare costs.If this applies to both parents, each person can in principle claim his actual expenses only up to the amount of the maximum deduction (in the amount of EUR 2,000).

  • Income tax return, investment child
  • Application for income tax reduction if necessary

The cost of childcare must be able to be proven by an invoice. The same applies to payment to an account of the service provider (by bank transfer or clearing cheque).  The invoice and proof of payment must be presented at the request of the tax office. Cash payments and cash cheques cannot be accepted.

The "invoice" also means:

  • the employment contract in the case of an employment relationship subject to social security contributions or a mini-job,
  • the fee notice (e.g. on the kindergarten fees to be paid),
  • a receipt (e.g. on ancillary costs for care),
  • in the case of au pair ratios, the au pair contract, which shows the proportion of total expenditure on childcare.

Related Links

  • § 10 Absatz 1 Nummer 5 Einkommensteuergesetz (EStG) Kinderbetreuungskosten

Childcare costs can be claimed on the Child attachment for income tax return.

If the childcare costs are to be taken into account in the payroll tax deduction procedure, a wage tax reduction application is required from your residence tax office.

The corresponding forms can be found online in the form offer of the Hessian Ministry of Finance.

Related Links

  • Vordruckangebot

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Hessian Ministry of Finance

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