The long-term care lump sum (Pflegepauschbetrag)
Entitlement to the long-term care allowance (Pflegepauschbetrag) is paid to people who care for a family member with the highest care needs. The lump sum (Pauschale) is to relieve those who care for a close relative who, under no circumstances, can cope with their everyday life on their own.
At present, the long-term care allowance amounts to € 924 per calendar year and can be used under the following conditions:
- Relatives must have mark “H” or grade 4 or 5
- Relatives must be cared for in their own residence or the caretaker’s residence
- no payment is received for the care
Note: Who receives the care allowance (Pflegegeld) does not have to tax it, but in this case, there is no entitlement to the long-term care allowance (Pflegepauschbetrag).
Did you buy a laptop or a mobile phone?
Did you move last year for work?
Did you work less than 12 months last year?
Was your work commute more than 30 minutes?
Are you married with tax class III/V?
Did you pursue a further education?
Did you receive self-employment income?
You are required to file a tax return.
Filing your tax return is worth it! You will most likely get a very high tax refund.
You can expect a high tax refund.
Something worth knowing about the long-term care lump sum (Pflegepauschbetrag)
A new regulation has come into force since the beginning of 2017. There are 5 levels of care since then. In the past, there was the lump sum (Pauschale) only if the relative had to have care level 3; nowadays, the entitlement is for care levels 4 and 5.
By the way: If several people share care duties, the lump sum (Pflegepauschbetrag) will be divided amongst the caregivers. It is not possible for two or more caregivers to benefit from the full amount.
If the actual expenses exceed the lump sum (Pflegepauschbetrag)
Care costs a lot of time and, above all, money. It is not uncommon for caregivers to spend much more than the € 924 a year. In such cases, the long-term care allowance (Pflegepauschbetrag) can be waived. Then it makes more sense to declare all costs as extraordinary charges (außergewöhnliche Belastung).
Anyone who has been tempted to put a lot of money into their hands to master certain circumstances can get some expenses back from their taxes. Expenses are then inevitable if they can not be avoided for legal, moral or factual reasons So, if an event occurs that forces someone to spend too much, then according to law, this person is considered “belastet”. Such expenses may be incurred only for themselves or for a relative.
- Care must take place in their own home or in the home of a family member
- Relatives have care level 4 or 5 or mark “H”
- close personal relationship must exist
- Long-term care amount (Pflegepauschbetrag) is € 924 per calendar year
- Relatives must be cared for free of charge
- if care is provided by several persons, the long-term care allowance (Pflegepauschbetrag) will be divided amongst them
- very high costs can be deducted as an extraordinary burden (außergewöhnliche Belastung) from the tax