Apply for a lump sum for a caregiver

In the case of care services, you can apply for a lump sum for care.

If you personally care for a permanently helpless person in your or their apartment in Germany or EU/EEA countries and do not receive any income for this, you can be granted a lump sum for the expenses incurred.
Income is, for example, the care allowance that the helpless person receives from a long.B-term care insurance and passes on to you in order to reimburse your care services or to reimburse the expenses incurred by you. If the care allowance is only used to directly secure the necessary basic care of the helpless person (payment of a foreign caregiver, purchase of necessary or care-facilitating consumer goods), there is no income.
The care allowance received by the parents of a disabled child for that child is not included in the income.
The care lump sum is regularly granted only for the care of relatives. If the care is carried out by several persons, the care lump sum is to be divided according to the number of caregivers. If a person receives income for this, this person is not to be included in the distribution.
The care lump sum can also be taken into account in addition to the disability lump sum transferred from the child to the parents.



The need for care is proven by a severely disabled person's card with the mark "H" or by a decision on the classification as a person in need of care (care level 2, 3, 4 or 5).

Related Links

  • Paper tax return forms
  • Online procedure

Preconditions

  • Expenses through personal care
  • A helpless person is cared for
  • No income for the caregiver
  • The care takes place in the home of the caregiver or in the apartment of the person in need of care.
    • The apartment is domestic or in EU/EEA countries

Related Links

  • ยง 33b paragraph 6 Income Tax Act (EStG)
  • The care lump sum is applied for in the income tax return
  • The tax return can be submitted in paper or in the online procedure

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
27.01.2022