Tax reduction for accommodation in a nursing home

The tax reduction for household-like services in the case of accommodation in a nursing home is granted only to the resident of the home himself, not to a relative who bears the costs of the home accommodation.

There is a tax reduction for household-related services. Taxpayers can also claim this tax bonus if they are accommodated in a nursing home, provided that services are used there that are comparable to those of help in the household. However, the tax bonus can only be claimed by those who are themselves accommodated in the nursing home and bear the expenses for it. The Federal Fiscal Court therefore denied the tax reduction to a taxpayer who paid for his mother's nursing home expenses. According to the court, there is no tax bonus for the accommodation or care of another person.