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Lump-sum care allowance for carer; application
You can apply for a lump sum for care services.
Online services & Forms
Online services
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ELSTER - Ihr Online-Finanzamt
ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.
Forms
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Formulare und Ausfüllanleitungen für die Steuererklärung und Vordrucke für weitere steuerliche Angelegenheiten
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Responsible for you
Finanzamt Cham
Secure contact form
Street address
Reberstr. 2
93413 Cham
Postal address
Postfach 1253
93402 Cham
Phone
Website
Standort im BayernAtlas
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Procedure details
Description
Due to the extraordinary expenses incurred by a taxpayer as a result of caring for a relative, they can claim a lump sum instead of proving the actual expenses (lump sum for care).
The prerequisite is that the taxpayer personally provides the care either in their own home or in the home of the person in need of care and does not receive any income for this. In this respect, the care allowance received by the parents of a disabled child is harmless. Otherwise, income received by the caregiver for the care, regardless of its amount, excludes the granting of the lump-sum care allowance. In principle, this also includes the forwarded care allowance. The exclusion of the lump-sum care allowance cannot be considered if the care allowance is only administered in trust for the person in need of care and is used exclusively to cover the expenses of the person in need of care. In this case, the specific use of the care allowance must be proven and, if necessary, a separation of assets must be carried out subsequently.
A prerequisite for the granting of the lump-sum care allowance is the provision of the identification number of the person receiving care. The following lump-sum care allowance is granted: EUR 600 if the person being cared for has been assessed as care grade 2, EUR 1,100 for care grade 3 and EUR 1,800 for care grade 4 or 5 or if the person being cared for is helpless (mark "H" on the severely disabled person's pass). If a person in need of care is cared for free of charge by several taxpayers, the lump-sum care allowance is divided up.
Requirements
- Expenses are incurred for personal care.
- A person in need of care (from care level 2) is being cared for.
- The caregiver does not receive any income.
- The care is provided in the carer's home or in the home of the person in need of care. The home is in Germany or in another EU/EEA country.
Required documents
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Required documents, Bavaria-wide: notice of classification as a person in need of care from care level 2 and higher, severely disabled person's ID with the mark "H
Proceedings
- The lump sum for long-term care is claimed in the income tax return.
- The tax return can be submitted in writing or online.
Fees
none
Deadlines
The deadline for submitting the income tax return is July 31 of the following year.
Legal bases
Related issues
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Single parents; information on the relief amount
Single taxpayers can claim the tax relief amount for single parents.
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Age relief amount; applicationThere are various tax exemptions and reliefs for older people.
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Disability lump sum; application
People with disabilities can apply for a lump sum.
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Apply for care allowance in the social care insurance
If you are cared for at home by relatives or acquaintances, you can apply for care allowance from your care insurance fund.
Status: 20.03.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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