For each child, costs of up to 6,000 euros can be included in the annual tax return. Two thirds of this, i.e. up to 4,000 euros, are accepted by the tax office as special expenses.

You can declare the following childcare expenses in your tax return:

• Parental contributions for the care of your child in a daycare center, nursery, crèche, also for a bilingual kindergarten
• Parental contributions for the care of your child with a daycare provider
• Costs for the employment of nannies, educators or pediatric nurses.
• Costs for employing help in the household if they look after your child (e.g. babysitters or au pairs)
• Costs for supervising your child while they do their homework
• Transport costs if the grandparents look after the grandchild free of charge and do not live in the same household

The tax office does not recognize expenses that are not directly attributable to childcare. These include:

• Class trips or vacation camps
• Costs for the sports club or other leisure activities
• Music and art lessons or the teaching of other special skills
• Catering for your child
• Tutoring

The following conditions must be met for you to be able to deduct childcare costs for tax purposes:

• Your child in care must not have reached the age of 14. This age limit does not apply if your child is disabled and cannot care for themselves.
• It must be your own child or a foster child. No deductions are possible for stepchildren and grandchildren.
• The child lives permanently in your household and is cared for by you.
• If you are separated or divorced, it depends on where your child is registered.

Invoices, receipts or fee notices must be submitted to the tax office as proof of childcare costs. Always pay by bank transfer. Cash payments and cheque payments are not recognized by the tax office.

If your child attends a daycare centre or after-school care, the tax office only needs to see the notification from the facility and, on request, the bank transfer receipt or bank statement.

For domestic help as part of a mini-job or an employment relationship subject to social insurance contributions, employment contracts must be submitted to the tax office on request.

If the au pair is used for both childcare and household-related services, the expenses must be calculated on a pro rata basis. If no time share is specified in the employment contract, half of the costs can be allocated to childcare and the other half to household-related services.

Important note: You cannot claim costs for lunch or other additional costs for tax purposes. Therefore, make sure that the childcare costs are shown as a separate item on the invoice.

Yes. If your employer grants you a tax- and social security-free allowance for childcare, you must declare this amount in your tax return. The reimbursement reduces the deductible childcare costs.

You can enter the childcare costs in the child annex under special expenses. You must attach a separate annex to your tax return for each child.

The limit of 4,000 euros per year and child applies to both parents together.

Married couples who file their taxes separately can each use half of the costs up to the maximum amount. It is also possible to apply for a different split by mutual agreement with the tax return.

In the case of separated couples, unmarried parents and patchwork families, the parent who paid the costs and in whose household the child lives can deduct them.