Expenses that you inevitably incur (for legal, factual or moral reasons) can be deducted as extraordinary expenses. Extraordinary expenses of a general nature (e.g. medical expenses) are taken into account if they exceed your reasonable personal burden (graduated 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 for you or your spouse who is legally entitled to maintenance and for whom neither you nor another person is entitled to an allowance for children or child benefit. Expenses up to EUR 10,908 in 2023 (EUR 10,347 in 2022 and EUR 9,744 in 2021) are deductible. The maximum amount is increased by the amount you spend on basic health and long-term care insurance for the person receiving support. The prerequisite for this is that the supported person is the policyholder and insured person and the insurance premiums are paid from the maintenance payments. A person is treated in the same way as a statutory dependant if domestic public funds intended for maintenance are reduced with regard to the maintenance payments. The amount of EUR 9,744 in 2021 (EUR 9,408 in 2020) must be offset against the dependent person's own income and, in principle, their own income if it exceeds a total of EUR 624. Furthermore, grants received by the dependent person as educational assistance from public funds or from funding institutions that receive public funds for this purpose are offset.
- Expenses to cover the special needs of a child of full age who is in vocational training and living away from home and who is entitled to an allowance for children or child benefit of up to EUR 924 per year.
- Disabled people can claim lump sums - depending on the extent and type of disability, between €384 and €7,400 per year from 2021 (€310 to €3,700 per year up to and including 2020). If higher expenses are proven that arise directly as a result of the disability, these can be claimed as an extraordinary burden instead of the lump sum for the disabled, taking into account the reasonable personal burden.
- Certain surviving dependants can apply for a lump sum of 370 euros per year.
- If you personally care for a helpless person in your home or in the home of the helpless person, you can claim a lump sum for care if you do not receive any income for the care. The care allowance paid to parents for the care of their own disabled child does not count as income. The lump sum for care amounts to 924 euros per year up to and including 2020. From 2021, the annual lump sum will be 600 euros for care grade 2, 1,100 euros for care grade 3 and 1,800 euros for care grade 4 or 5.