Accommodation in a shared care home

The costs of accommodation in a shared care home are a tax-deductible extraordinary expense.

Expenses for accommodation due to illness, care or disability in a residential community subject to the respective state law are to be taken into account as an extraordinary burden. With this decision, the Federal Fiscal Court has equated accommodation in a recognized shared care home with accommodation in a nursing home. However, as in the case of residential care, the expenses are to be reduced by the household savings, unless the person in need of care retains their household.