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Private health insurance contributions

December 5, 2017 | 30,00 EUR | answered by

Regarding the private health insurance (PKV) and pension insurance (PPV) contributions that I have already prepaid for 2.5 subsequent years (2018, 2019, and half of 2020) in 2017, I have the following questions:

In 2018, I am expected to also receive unemployment benefits, meaning the Employment Agency will pay my PKV and PPV contributions up to the statutory share of the PKV/PPV.

However, in 2018, I have no expenses for health insurance to offset, as I have already prepaid the contribution for 2018 in 2017 and will claim this prepaid amount for tax purposes in 2017.

Does this mean:

1.) That I will have to pay taxes on the contribution from the Employment Agency in 2018 for PKV/PPV in 2018? Can expenses for life insurance be offset in this case?

2.) Or is it possible that this subsidy for 2018 must then be taxed retroactively in 2017 and offset with my PKV/PPV prepayments from 2017?