Apply for a lump sum for carer
If you personally care for a constantly helpless person in your or his home in Germany or with eu/EEA abroad and receive no income for this, you may be granted a lump sum for the expenses incurred. Income is e.B. the care allowance that the helpless person receives from a long-term care insurance and passes on to you in order to remunerate your care services or to compensate for the expenses incurred by you. If the care allowance is used only to provide the necessary basic care for the helpless person (payment of a foreign carer, purchase of care-necessary or care-facilitating necessities), no income is available. The care allowance received by the parents of a disabled child for that child is not included in the income. The lump sum of care is regularly granted only for the care of relatives. If the care is carried out by several persons, the lump sum of care must be divided according to the number of carers. If a person receives income for this purpose, that person shall not be included in the division. The lump sum of care can also be taken into account in addition to the lump sum transferred from the child to the parents.
The need for care is demonstrated by a badge marked "H" by a severely disabled person's card or by a decision on the classification as a patient (care level 2.3, 4 or 5). In addition, the provision of the care lump sum requires the indication of the identification number issued (Section 139b of the Tax Code) of the person in care.
Expenses due to personal care A helpless person is cared for No income for the carer Care is provided in the caregiver's home or in the patient's home. The apartment is in Germany or in EU/EEA countries
The care lump sum is applied for in the income tax return The tax return can be made in paper or online