Tax deduction for childcare costs

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 as special expenses by the tax office.

Following expenses for child care you can specify in your tax return:

• Parental contributions for the care of your child in a daycare center, after-school care, nursery, also for a bilingual kindergarten
.
• Parental contributions for the care of your child with a day care worker
.
• Costs for the employment of child care workers, educators or pediatric nurses
.
• Costs for employing help in the home if they care for your child (e.g., babysitters or au pairs)
• Costs for supervising your child while doing homework
.
• Travel expenses if the grandparents care for the grandchild free of charge and do not live in the same household
.

Not recognized by the tax office expenses that are not directly attributable to the care. 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
.
• Meals for your child
• Tutoring

In order for you to be able to deduct childcare costs for tax purposes, the following requirements must be met:

• 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 himself or herself alone.
• 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 presented to the tax office as evidence of childcare costs. Always pay by bank transfer. Cash payments and check payments are not recognized by the tax office.

If your child goes to daycare or an after-school care center, the tax office will only need the notice from the facility and, if asked, the bank transfer receipt or bank statement.

For domestic help within the framework of mini-jobs or an employment relationship subject to social insurance, employment contracts must be submitted to the tax office upon request.

If the au pair is employed for both childcare and household-related services, the expenses must be set out proportionately. 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 care costs are shown as a separate item in the invoice.

Yes. If your employer provides you with a tax- and social security-free allowance for childcare, you must declare this amount on 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 include a separate annex for each child in your tax return.

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

Married couples who file their taxes separately can each use half of the costs up to the maximum amount. It is also possible to request 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.