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care lump sum

August 17, 2011 | 25,00 EUR | answered by Dr. Yanqiong Bolik

Hello,

last year in 04/2010 my mother moved to a senior home because care in her own apartment was no longer feasible.

As her son, I have been taking care of my mother for years without compensation, and in recent years I have always claimed and been granted the care lump sum of 924 in my tax return (extraordinary burdens).

Even after her placement in the home, I continue to care for my mother and incur expenses for her care.

Now, in addition, my father pays approximately 300 euros per month for her home placement and my sister contributes 50 euros per month. My father is a retiree and has not filed a tax return for years.

My question is, can I still claim the care lump sum even if my father and sister claim their payments in their tax returns? Or can I only do so if neither of them claims these expenses in their tax returns?

Additional information: my mother is 100% severely disabled and has the disability mark in her disability ID card.

Dr. Yanqiong Bolik

Dear inquirer,

Thank you for your inquiry, which I am happy to answer considering your input and the rules of this platform.

Please note that my explanation is based on the situation presented, and that adding, omitting, or changing information can alter the tax result.

To qualify for the caregiver lump sum deduction, the following requirement must be met: The caregiver must not receive any income for it, and the care must be personally provided in the caregiver's or care recipient's home in the country (§ 33b para. 6 EStG).

Unfortunately, with the move to a senior home, this requirement is no longer met as of 04/2010.

I regret to inform you that I could not provide a positive response.

Best regards,

Dr. Yanqiong Bolik
Tax advisor