Childcare costs - tax consideration

Childcare costs for children may be deducted as special expenses. The costs of caring for a child belonging to your household who has not yet reached the age of 14 or who is unable to maintain themselves due to a physical, mental or mental disability that occurred before the age of 25 may be taken into account up to 2/3 of the care costs, a maximum of EUR 4,000.00 per child, as special expenses.

Income tax return, investment child, Application for a deduction for payroll tax if childcare costs are to be taken into account in the payroll tax deduction. At the request of the tax office: invoices (transfer documents for the childcare costs incurred or in the case of a request for a reduction in income tax, credibleing the expenses that are expected to be incurred. Childcare costs must be proven by an invoice and 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 includes: the employment contract in the case of an employment relationship subject to social security contributions or a mini-job, the fee notice (e.B. on the kindergarten fees to be paid), a receipt (e.g. about incidental costs for care), in the case of au pairs, the au pair contract, which shows the share of total expenditure on childcare.


The forms are available in all tax offices. Furthermore, the corresponding forms are available for download on the homepage of the State Tax Office.

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Preconditions
The special expenditure deduction is only possible for a child who is related to you in the first degree or who is a foster child with whom you are connected by a family-like, long-term bond The child must belong to your household, i.e. they must live in your apartment or be temporarily accommodated away with your consent (e.B. in case of boarding school accommodation). In the case of non-living parents, the child's residence declaration is, in principle, decisive for the assignment to a parent's household. You must have an invoice for childcare costs or have a contract for childcare. Payment must have been made to the service provider's account. Cash benefits are not benefited. Beneficiary childcare services The beneficiaries are, in particular, expenses for Nativity scene, hoarding or kindergarten place, day care centres, day mothers or full-day care centres, the employment of domestic helpers and au pairs in the case of caring for a child; supervision of the child in the execution of homework. In addition to the above expenditures in money, the beneficiaries are also Benefits in kind, in particular for the accommodation and catering of the carer (not for the child in care) in the household Reimbursements to the carer, e.B. their travel expenses (not those for the child) if the benefits are detailed in the invoice or in the contract Expenses for teaching (e.B. tuition, tutoring or foreign language teaching), the teaching of special skills (e.B. computer courses, music lessons), sports and other leisure activities (e.B. membership in sports clubs, tennis or riding lessons), the child's food or travel expenses. Amount of childcare costs to be taken into account Childcare costs are deductible as special expenses in the amount of 2/3 of the expenses, up to a maximum of EUR 4,000.00 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 the deduction of childcare costs have only been met for part of the year (no twelfth). For example, if a child reaches the age of 14 in the course of a year, the childcare costs incurred up to the age of 14 must be set at 2/3, limited to the maximum amount of EUR 4,000.00. In the case of unmarried, permanently separated or divorced parents, the parent who has borne the expenses and whose household the child belongs is entitled to deduct. If this applies to both parents, each person can in principle claim his actual expenses only up to the amount of the half-maximum deduction amount (i.H.v. 2,000.00 Euro). Something else applies only if the parents unanimously choose a different distribution of the maximum deduction amount and indicate this to the tax office (on the appendix Child).