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Allowance for health insurance bonus benefits

To simplify matters, the tax authorities grant an allowance of 150 euros, up to which premium payments and health insurance bonuses do not count as premium refunds.

Premium payments and bonus payments from health insurance, for example for health-conscious behavior, are generally regarded as premium refunds that reduce the special expense deduction for health insurance contributions accordingly. The Federal Ministry of Finance has now introduced a simplification rule in the form of an allowance for payments made by health insurers up to December 31, 2023.

Until the end of 2023, the tax office therefore assumes that bonus payments up to an amount of 150 euros per insured person constitute statutory health insurance benefits. If the bonus payments exceed this amount, the excess amount constitutes a premium refund, unless the taxpayer can prove that the amount above 150 euros is also based on benefits from the statutory health insurance for health-conscious behavior or specific health measures.


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