Exceptional burden: Care
July 15, 2009 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
My wife drives to her father's house at least once a week to take care of him and her mother. Her father is in need of care (98 years old, care level 2) and her mother is 83 years old and 50% disabled. In addition to providing care, my wife also looks after and supports her in-laws on these days (cooking, shopping, banking, health insurance, home care service, pharmacy, etc.).
The round trip distance is 120 km plus additional local trips of around 20 km.
What can we claim for tax purposes?
W.A. Stieler
Dear seeker of advice,
Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment within the framework of an initial consultation as follows:
Costs incurred due to the care needs of a family member are considered extraordinary burdens within the meaning of § 33 of the Income Tax Act. Your father-in-law is in need of care due to being classified in care level 2. These costs also include travel expenses, which you can deduct as extraordinary burdens at 0.30€ per kilometer driven. According to the Federal Fiscal Court ruling of 6.4.1990 (BStBl. 1990 II p. 958), visits that exceed the usual level, e.g. due to the severity of the illness, can be deductible as extraordinary burdens. The travel costs for visits to parents or in-laws would also be deductible as extraordinary burdens, as they live in their own household and must be cared for by you or your wife due to their age and care needs (Federal Fiscal Court ruling of 02.12.2004 BFH/NV 2005 p. 1248). Therefore, you should also claim the travel expenses you mentioned locally and on-site as extraordinary burdens for tax purposes.
The travel costs are likely to be considered extraordinary burdens under § 33 of the Income Tax Act. However, the total expenses under § 33 of the Income Tax Act must be reduced by the reasonable burden. This reduction is based on a percentage of the total amount of your income (GdE) when applying the splitting table as follows:
GdE up to 15,340€ 4%
GdE 15,341€ to 51,130€ 5%
GdE from 51,131€ 6%
I hope I could be of assistance to you and am available for further consultation.
Best regards,
Ulrich Stiller
Tax consultant
