Due to the extraordinary expenses incurred by a taxpayer as a result of caring for a relative, he or she may claim a lump sum instead of proving the actual expenses (care lump sum).
The prerequisite is that the taxpayer personally carries out the care either in his home or in the home of the person in need of care and that he does not receive any income for this. In this respect, the care allowance received by the parents of a disabled child for this child is harmless. Otherwise, income received by the caregiver for care, regardless of its amount, precludes the granting of the lump-sum care allowance. In principle, this also includes the forwarded care allowance. The exclusion from the granting of the lump-sum care allowance does not apply if the care allowance is merely administered in trust for the person in need of care and is used exclusively to cover the expenses of the person in need of care. In this case, the specific use of the care allowance must be proven and, if necessary, a separation of assets must be carried out subsequently.
The prerequisite for the granting of the lump-sum care allowance is the provision of the care recipient's identification number. The following lump-sum care allowance is granted: 600 EUR if the cared-for person has been determined to be in care degree 2, 1,100 EUR if the care degree is 3, and 1,800 EUR if the care degree is 4 or 5, or if the cared-for person is helpless (characteristic sign "H" in the severely disabled person's ID card). If a person in need of care is cared for free of charge by several taxpayers, the care lump sum is divided.