childcare costs as special expenses

Claim up to 4,000 euros!

Expenditure on caring for your children  can be deducted from the tax. Only the actually incurred costs for childcare services are deductible here. There are no flat rates.

You can  claim up to € 6,000 childcare costs for each child as special expenses in your tax return . The tax office accepts two-thirds of your expenses , ie up to 4,000 euros. One third of the childcare costs are generally not deductible, because the tax office assumes a private co-decision for all childcare costs. Paragraph 10 (1) (5) of the EStG states that it is irrelevant whether childcare is provided for gainful employment or not for gainful employment.

• The child has to live in his own household. For divorced or separated couples it is crucial who the child is registered with.
• For the child either child benefit or a free allowance for children must be entitled.

The following points can be stated in the tax declaration as expenses for childcare:

• the accommodation in day-care centers, nurseries, kindergartens, nurseries or children’s homes or in child minders, mothers or whole-day care
• the employment of educators, nannies and nurses
• the employment of domestic helpers when caring for the child
• the care and supervision of the children in the accomplishment of the homework at home

• sports leisure activities
• coaching
• the teaching of special skills, such as music lessons
• the food of the child

For this reason, those costs for care are shown separately.

If the child visits a day nursery or kindergarten, a decision from the institution listing the costs of care is sufficient. However, the proof of payment is also important for the tax office.