The German carer’s tax lump sum explained
If you care for someone at home without pay, you can deduct a fixed amount on your German tax return with no receipts. The conditions, and the catch with passed-on care allowance.
Checked by Radif Partners · Editorial policy · How we calculate
Carer’s lump sum: what it saves in tax
Tax saving per year
€330
| Full lump sum | €1,100 |
| Your share | €1,100 |
Only if you receive no payment for the care (section 33b(6) EStG).
Family carers who pay income tax in Germany can claim a carer’s lump sum (Pflege-Pauschbetrag) on their tax return without proving individual costs (section 33b(6) of the Income Tax Act). It is €600 a year at care grade 2, €1,100 at grade 3 and €1,800 at grades 4 or 5; the maximum also applies if the person cared for is officially helpless (marker H). The carer must receive no income for the care and must care personally in their own home or the home of the person cared for, located in the EU or the European Economic Area. If the grade changes during the year, the highest counts. If several people care, the amount is divided by their number: two siblings at grade 4 get €900 each. The tax identification number of the person cared for must be stated. Receiving the passed-on care allowance counts as income and rules out the lump sum, except for allowance that parents receive for a disabled child.
Amounts for 2026
| Care grade | Lump sum | each, with 2 carers | Tax saved at 30% (assumption) |
|---|---|---|---|
| 1 | – | – | – |
| 2 | €600 | €300 | €180 |
| 3 | €1,100 | €550 | €330 |
| 4 | €1,800 | €900 | €540 |
| 5 | €1,800 | €900 | €540 |
| helpless (marker H) | €1,800 | €900 | €540 |
The lump sum reduces taxable income, not the tax itself, so its value depends on your marginal rate: at 30 percent it is about €330 a year at grade 3. Low earners gain little; someone who pays no German tax gains nothing. The mini calculator above uses your rate.
The conditions in detail
- No income for caring. Anyone paid for caring, for example with passed-on allowance, loses the lump sum (section 33b(6) sentence 1). Allowance that parents receive for a disabled child does not count as income.
- Personal care. You must provide care yourself, not just organise or pay for it. An additional care service does no harm.
- Place of care. Your home or that of the person cared for, in the EU or EEA. Care in a care home does not count.
- Grade 2 or higher, or helpless. The highest grade assessed during the calendar year applies.
- Tax ID. The tax identification number of the person cared for must appear on the return.
Allowance or lump sum?
The choice is usually simple. Passed-on allowance stays tax-free for the recipient up to the allowance amount (section 3 no. 36 Income Tax Act) and does not count as income for benefits. At grade 3 that is €7,188 a year, while the €1,100 lump sum only reduces tax. Arithmetically the allowance almost always wins. The lump sum mainly helps carers who deliberately take no money, for instance because the allowance stays with the parent to pay for help, or a sibling who helps while another receives the allowance. For carers living abroad but taxed in Germany, it is often the only tax relief available.
Allowance for part of a month
Allowance for the month
€359.40
| full month | €599 |
| per day (month = 30 days) | €19.97 |
How to enter it on the tax return
The lump sum goes on the annex for extraordinary expenses (Anlage Außergewöhnliche Belastungen): name and tax ID of the person cared for, the care grade or marker H, whether care took place in your home or theirs, and whether others also cared. You need not attach the care fund’s decision but should keep it, as the tax office may ask. The amount applies to the whole calendar year even if the grade was only assessed in the autumn; it is not reduced by month. Carers who forgot it in earlier years can often still claim it with a return for those years while the assessment period is open.
Three families
A daughter cares for her mother at grade 4; the allowance stays in the mother’s account and pays a household helper. The daughter receives nothing for caring and claims €1,800.
Two brothers take turns caring for their father at grade 3, neither paid. Each claims half, €550. One of them lives abroad but is still taxed in Germany through German rental income; he can claim his share as long as the care took place in an EU or EEA home.
A husband cares for his wife at grade 2, and the allowance lands in their joint account. Whether that counts as his income depends on whether the money is given to him for caring; for couples with shared finances the tax office decides case by case. To be safe, keep the allowance in the wife’s account and use it visibly for her care.
Several carers
If several relatives share the care, the lump sum is divided by the number who meet the conditions (section 33b(6) sentence 9). If a sister receives the allowance and a brother cares unpaid, only the brother qualifies and gets the full amount. Someone caring for two people, such as both parents, can claim it twice.
What else is possible
The person cared for may have their own disability lump sum if a degree of disability has been assessed; it belongs to them, not the carer. Carers with high actual costs can claim extraordinary expenses under section 33 instead. For pension purposes caring counts regardless of tax: the fund pays contributions from grade 2 if the conditions are met (carer pension calculator).