Expenses that you necessarily incur (for legal, factual or moral reasons) are deductible as extraordinary burdens. Extraordinary burdens of a general nature (e.g. medical expenses) are taken into account insofar as they exceed your reasonable own burden of the (staggered according to the total amount of income and marital status).
Expenses that are not reduced by a reasonable personal burden are:
- Expenses for maintenance and any vocational training provided to you or your spouse to legally dependent persons for whom neither you nor another person is entitled to an allowance for children or to child benefit. Expenses are deductible up to €9,744 in 2021 (€9,408 in 2020). The maximum amount is increased by the amount you spend on basic health and long-term care insurance for the person you support. This is subject to the condition that the supported person is the policyholder and the insured person and that the insurance premiums are covered by the maintenance payments. A person is treated in the same way as a legally dependent person if domestic public funds intended for his or her maintenance are reduced with regard to the maintenance payments. The amount of 9,744 euros in 2021 (9,408 euros in 2020) must be reduced by the dependent person's own income and, in principle, by his or her own emoluments, to the extent that they exceed a total of 624 euros. Furthermore, the grants received by the maintained person as training assistance from public funds or from support institutions that receive public funds for this purpose are offset.
- Expenses to compensate for the special needs of a child of full age who is undergoing vocational training and is accommodated away from home and who is entitled to a tax-free allowance for children or child benefit, in the amount of up to 924 euros per year.
- Disabled persons may claim lump sums - depending on the extent and nature of the disability 384 euros to 7,400 euros per year from 2021 (310 euros to 3,700 euros per year up to and including 2020). If higher expenses are proven to have arisen directly as a result of the disability, these can be claimed as an extraordinary burden instead of the disability lump sum, taking into account the reasonable personal burden.
- Certain surviving dependants receive a lump sum of 370 euros per year on application.
- If you personally care for a helpless person in your home or in the home of the helpless person, you can claim a care lump sum if you do not receive any income for the care. The care allowance paid to parents for caring for their own disabled child does not count as income. The care lump sum amounts to 924 euros per year up to and including 2020. From 2021, the annual lump sum will be 600 euros for care level 2, 1,100 euros for care level 3 and 1,800 euros for care level 4 or 5