Tax reduction for outpatient nursing and care services

Outpatient nursing and care services are also tax deductible if they are provided in the household of the person receiving care rather than in the person's own household.

The tax reduction for household-related services can also be claimed by taxpayers who incur expenses for the outpatient care and support of a relative. This also applies if the care and support services are not carried out or provided in the taxpayer's own household, but in the household of the person being cared for or looked after. In contrast to other household-related services, the Federal Fiscal Court is convinced that it is not a prerequisite for claiming the tax reduction for care and support services provided on an outpatient basis that the taxpayer has received an invoice for the expenses or that a credit institution has been involved in the payment process. Nevertheless, all taxpayers are well advised to request and retain such evidence.

In any case, it is important to note in the Federal Fiscal Court's ruling that the tax consideration of care services for a relative requires that the taxpayer's own expenses are involved. This is only the case if the care contract was concluded by the taxpayer themselves and not by the relative, but only in their favor. Otherwise, it is not a tax-relevant third-party expense.