Lump-sum care allowance for caregiver; application

For long-term care services, you can apply for a long-term care lump sum.

Description

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. As of 2021, the following lump-sum care allowance will be granted: EUR 600 if the cared-for person has been determined to be in care level 2, EUR 1,100 if the care level is 3, and EUR 1,800 if the care level is 4 or 5 or if the cared-for person is helpless (characteristic sign "H" on 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.

Prerequisites

  • Expenses are incurred due to personal care.
  • A helpless person is being cared for.
  • The caregiver has no income.
  • The care is provided in the home of the caregiver or in the home of the person in need of care. The home is in the country or in the EU- EEA country.

Procedure

  • The care lump sum is applied for in the income tax return.
  • The tax return can be submitted in writing or online.

Deadlines

The deadline for filing the income tax return is 31.7. of the following year.

Required documents

  • Severely disabled person's ID card with the symbol "H" or notice of classification as a person in need of severe care (care degree 4 or 5)

Forms

Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Fees

  • none

Status: 24.11.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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