The expenses for the accommodation of a close relative in a home due to illness or disability can be taken into account as an extraordinary burden if the person accommodated in the home has no or only limited assets and insofar as his or her own income and emoluments are not sufficient to cover the costs for the accommodation in the home. The accommodation costs invoiced by the home and borne by you, including the costs for medical care and nursing, reduced by a household saving, can be taken into account.
Note
You can also find information about tax benefits in the"Tax tips for people with a disability"