Lump-sum care allowance only for appropriate care services

Only those who contribute at least 10 % to the total care costs of another person can claim a lump sum for care as an extraordinary burden.

Anyone who provides care services for another person in their own home or in the home of the person in need of care and does not receive any income for this can claim a lump-sum care allowance for tax purposes, which depends on the care level of the person in need of care. However, the Tax Court of Saxony has clarified that the entitlement to the flat-rate care allowance only exists if the care service accounts for more than 10 % of the total care costs.

In the case in dispute, a son visited his mother in need of care five times a year for several days in an assisted living facility and during this time helped with personal hygiene, dressing and undressing, meals and leaving the apartment. He also supported his mother in organizational matters. The tax office did not want to grant the lump sum here because the care did not go beyond what is usual for family visits. The tax court ruled in favor of the tax office. At least 10 % of the time spent providing care would have to be covered by the lump sum for care in order to justify a deduction as an extraordinary burden. Otherwise, in many cases, family visits involving assistance in the household could be taken into account as an extraordinary burden, and that was not the intention of the legislator.