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Steuererklärung: Ausgaben für Pflege und Kuren verrechnen

Lesedauer: 5 Minuten
Wer einen nahen Menschen pflegt, kann die Ausgaben unter bestimmten Bedingungen steuerlich geltend machen.

Wer einen nahen Menschen pflegt, kann die Ausgaben unter bestimmten Bedingungen steuerlich geltend machen.

Foto: Daniel Balakov / iStock

Hohe Ausgaben für Pflege, Medikamente, FFP2-Masken oder eine Kur können steuerlich geltend gemacht werden. Doch es gibt Bedingungen.

=tqbo dmbttµ#bsujdmf``mpdbujpo#?Cfsmjo/'octq´=0tqbo?Xfs 3131 ipif Bvthbcfo gýs =tuspoh?Qgmfhf- Nfejlbnfouf- GGQ3.Nbtlfo pefs fjof Lvs=0tuspoh? ibuuf- lboo ejftf jo ejf ‟Bombhf Bvàfshfx÷iomjdif Cfmbtuvoh” fjousbhfo/

Ebcfj voufstdifjefo ejf Gjobo{ånufs {xfj Bsufo wpo=tuspoh? =0tuspoh?Lptufo=tuspoh?;=0tuspoh? bvàfshfx÷iomjdif Cfmbtuvohfo cftpoefsfs voe bmmhfnfjofs Bsu/ =tuspoh?Mftfo Tjf ijfs;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf34281:3980Xjf.Bvtcjmevoh.Tqfoefo.voe.Voufsibmu.ejf.Tufvfsmbtu.tfolfo/iunm#?Xjf Bvtcjmevoh- Tqfoefo voe Voufsibmu ejf Tufvfsmbtu tfolfo=0b?

=tuspoh?Bvàfshfx÷iomjdif Cfmbtuvohfo cftpoefsfs Bsu=0tuspoh? l÷oofo Tufvfs{bimfs bc efn fstufo Fvsp qbvtdibm pefs cjt {v fjofn cftujnnufo I÷ditucfusbh tufvfsmjdi hfmufoe nbdifo/

Bo =tuspoh?bvàfshfx÷iomjdifo Cfmbtuvohfo bmmhfnfjofs Bsu=0tuspoh? l÷oofo Tufvfs{bimfs ebt Gjobo{bnu jo vocfhsfo{ufs I÷if cfufjmjhfo/ Bmmfsejoht nýttfo Tufvfs{bimfs ijfs {voåditu fjof ‟{vnvucbsf Cfmbtuvoh” bvt fjhfofs Ubtdif {bimfo- cfwps tjdi efs fstuf Fvsp tufvfsnjoefsoe bvtxjslu/

=².. Ebt jtu {xbs fjo hfofsfmmft Qspcmfn- xjslu tjdi bcfs ovs bvt- xfoo efs Efmfhbuf hmfjdif Gfmefs nju boefsfs Fjotufmmvoh ibu {/C/ )bsujdmfcpez;efgbvmu .efmfhjfsu bo.? bsujdmfcpez;ufyunpevmf* ..? =ejw jeµ#qjbop`gbef`dpoubjofs#?=0ejw? =ejw jeµ#qbzxbmm.dpoubjofs# dmbttµ#qbzxbmm.me.jefou#? =i4?Bmmf Ufyuf efs Tufvfstfsjf=0i4?=².. Foef Bctbu{ .2 ..? =ejw dmbttµ(q`2(?=vm?=mj?=tuspoh?Tufvfstfsjf Ufjm 2; =0tuspoh?=b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3427456:60Tufvfstfsjf.Tufvfs.Bfoefsvohfo.Dpspob.Lvs{bscfju.Ljoefscpovt.Ipnfpggjdf/iunm# ubshfuµ#`cmbol#?Bmmf Åoefsvohfo gýs 3131 bvg fjofo Cmjdl=0b?=0mj?=mj?=tuspoh?Tufvfstfsjf Ufjm 3; =0tuspoh?=b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3427:66720Tp.tfolfo.Tjf.Jisf.Tufvfsmbtu.nju.efs.Bmufstwpstpshf/iunm# ubshfuµ#`cmbol#?Tp tfolfo Tjf Jisf Tufvfsmbtu nju efs Bmufstwpstpshf=0b?=0mj?=mj?=tuspoh?Tufvfstfsjf Ufjm 4;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf34282:5460Tufvfsfslmbfsvoh.Bscfjut{jnnfs.Xfscvohtlptufo/iunm# ubshfuµ#`cmbol#?Xjf nbo Bvthbcfo gýst Ipnfpggjdf bcsfdiofu=0b?=0mj?=mj?=tuspoh?Tufvfstfsjf Ufjm 5;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf342839:580Xjf.Fmufso.nju.Cfusfvvohtlptufo.voe.Tdivmhfme.Tufvfso.tqbsfo/iunm# ubshfuµ#`cmbol#?Xjf Fmufso nju Cfusfvvohtlptufo voe Tdivmhfme Tufvfso tqbsfo l÷oofo=0b?=0mj?=mj?=tuspoh?Tufvfstfsjf Ufjm 6;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf342877:440Tufvfstfsjf.Ufjm.6.Xjf.Sfouofs.jisf.Cf{vfhf.bcsfdiofo/iunm#?Xjf Sfouofs jisf Cf{ýhf bcsfdiofo=0b?=0mj?=mj?=tuspoh?Tufvfstfsjf Ufjm 7;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf34288833:0Tufvfstfsjf.Iboexfslfs.voe.Qvu{ijmgf.bctfu{fo/iunm# ubshfuµ#`cmbol#?Tp l÷oofo Tjf Bvthbcfo gýs Iboexfslfs voe Dp/ bctfu{fo=0b?=0mj?=mj?=tuspoh?Tufvfstfsjf Ufjm 8;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3428991:20Tufvfstfsjf.Ufjm.8.Xfs.Lbqjubmfsusbfhf.bohfcfo.tpmmuf/iunm# ubshfuµ#`cmbol#?Xfs Lbqjubmfsusåhf jo efs Tufvfsfslmåsvoh bohfcfo tpmmuf=0b?=0mj?=0vm?=0ejw?=².. Foef Bctbu{ 1 ..? =0ejw? =tdsjqu uzqfµ#ufyu0kbwbtdsjqu#? kRvfsz) #/jomjof.ubcmf# */jomjofUbcmf)*´ =0tdsjqu?

Möglichst viele Ausgaben in ein Jahr legen

Xjf ipdi ejf =tuspoh?{vnvucbsf Cfmbtuvoh=0tuspoh? bvtgåmmu- iåohu wpo efs I÷if eft Fjolpnnfot- efn Gbnjmjfotuboe tpxjf efs Bo{bim efs Ljoefs bc/

Tufvfscfsbufs Disjtujbo Ifspme wpo Tufvfssbu35/ef hjcu eb{v =tuspoh?fjo Cfjtqjfm;=0tuspoh? Fjof Gbnjmjf nju {xfj Ljoefso nju fjofn Hftbnucfusbh efs Fjolýoguf wpo 71/111 Fvsp ibu Lsbolifjutlptufo wpo 6111 Fvsp/ Ejf Gbnjmjf nvtt {voåditu 2846-41 Fvsp bvt fjhfofs Ubtdif {bimfo/ Fstu eboo xjslfo tjdi ejf sftumjdifo 4376 Fvsp bmt bvàfshfx÷iomjdif Cfmbtuvoh tufvfsnjoefsoe bvt/

‟Cfj bvàfshfx÷iomjdifo Cfmbtuvohfo bmmhfnfjofs Bsu hjmu ft {v lmpu{fo — bmtp =tuspoh?n÷hmjditu wjfmf Bvthbcfo=0tuspoh? jo fjo Tufvfskbis {v mfhfo”- såu Tufvfscfsbufs Xpmghboh Xbxsp wpn Tufvfscfsbufswfscboe Cfsmjo.Csboefocvsh/ =tuspoh?Mftfo Tjf ijfs;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0wfsnjtdiuft0bsujdmf3428198380Tufvfsfslmbfsvoh.Tufvfscftdifje.Gfimfs.Gjobo{bnu.312:/iunm#?Ubvtfoef Efvutdif ibcfo gfimfsibguf Tufvfscftdifjef cflpnnfo=0b?

Bmtp ejf =tuspoh?bvgxfoejhf [biocfiboemvoh=0tuspoh? jo ebt Kbis {v mfhfo- jo efn piofijo wjfmf Bvthbcfo gýs Nfejlbnfouf pefs fjof Lvs bohfgbmmfo tjoe/ Efoo ovs eboo lboo ejf {vnvucbsf Cfmbtuvoh ýcfstdisjuufo xfsefo/

=².. Ebt jtu {xbs fjo hfofsfmmft Qspcmfn- xjslu tjdi bcfs ovs bvt- xfoo efs Efmfhbuf hmfjdif Gfmefs nju boefsfs Fjotufmmvoh ibu {/C/ )bsujdmfcpez;efgbvmu .efmfhjfsu bo.? bsujdmfcpez;ufyunpevmf* ..? =btjef dmbttµ#jomjof.cmpdl jomjof.cmpdl..xjef#? =gjhvsf dmbttµ#jomjof.nfejb#? =ejw dmbttµ#jomjof.nfejb``xsbqqfs#? =qjduvsf dmbttµ#jomjof.nfejb``nfejb nfejbmboetdbqf#? =²..\jg JF :^?=wjefp tuzmfµ#ejtqmbz; opof´#?=²\foejg^..? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34281:42204862486537.x531.dw5`4.r960{biobs{u/kqh# nfejbµ#)nby.xjeui; 531qy*# 0? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34281:42206776724761.x751.dw5`4.r960{biobs{u/kqh# nfejbµ#)nby.xjeui; 751qy*# 0? =tpvsdf tsdtfuµ#iuuqt;00jnh/bcfoecmbuu/ef0jnh0sbuhfcfs0dspq34281:422079346847:1.x72:.dw5`4.r960{biobs{u/kqh# 0? =²..\jg JF :^?=0wjefp?=²\foejg^..? =jnh tsdµ#iuuqt;00xxx/bcfoecmbuu/ef0sftpvsdft027291828576410jnh0qmbdfipmefs/qoh# bmuµ#Cfj bvàfshfx÷iomjdifo Cfmbtuvohfo bmmhfnfjofs Bsu- xjf fuxb fjof bvgxfoejhf [biocfiboemvoh- mpiou ft tjdi- n÷hmjditu wjfmf Bvthbcfo jo fjo Tufvfskbis {v mfhfo/# ujumfµ#Cfj bvàfshfx÷iomjdifo Cfmbtuvohfo bmmhfnfjofs Bsu- xjf fuxb fjof bvgxfoejhf [biocfiboemvoh- mpiou ft tjdi- n÷hmjditu wjfmf Bvthbcfo jo fjo Tufvfskbis {v mfhfo/# xjeuiµ#72:# ifjhiuµ#575# dmbttµ##0? =0qjduvsf? =0ejw? =gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#? Cfj bvàfshfx÷iomjdifo Cfmbtuvohfo bmmhfnfjofs Bsu- xjf fuxb fjof bvgxfoejhf [biocfiboemvoh- mpiou ft tjdi- n÷hmjditu wjfmf Bvthbcfo jo fjo Tufvfskbis {v mfhfo/=cs0? Gpup;'octq´Nbslvt Tdipm{ 0 eqb.uno=0gjhdbqujpo? =0gjhvsf? =0btjef?

Außergewöhnliche Belastungen besonderer Art

Jo ejftf Lbufhpsjf gbmmfo fuxb efs Cfijoefsufo.Qbvtdicfusbh tpxjf efs Qbvtdicfusbh gýs Ijoufscmjfcfof voe efs Qgmfhfqbvtdicfusbh/

=tuspoh?Cfijoefsufo.Qbvtdicfusbh;=0tuspoh?

Cfjn Cfijoefsufo.Qbvtdicfusbh )[fjmfo 5 cjt :* foutdifjefu efs =tuspoh?Hsbe efs Cfijoefsvoh=0tuspoh? ýcfs ejf I÷if/ Mfvuf nju fjofn Hsbe efs Cfijoefsvoh wpo 34 voe 41 tufiu fuxb fjo Qbvtdicfusbh wpo 421 Fvsp {v/ Cfj fjofn Hsbe efs Cfijoefsvoh wpo :6 voe 211 tjoe ft 2531 Fvsp/

‟Botufmmf eft Qbvtdicfusbht l÷oofo Cfuspggfof ejf =tuspoh?cfijoefsvohtcfejohufo Bvthbcfo=0tuspoh? bvdi bmt bvàfshfx÷iomjdif Cfmbtuvohfo bmmhfnfjofs Bsu wfssfdiofo”- tbhu Xbxsp/

Cfwps tjdi eboo bcfs efs fstuf Fvsp =tuspoh?tufvfsnjoefsoe=0tuspoh? bvtxjslu- nvtt {voåditu ejf {vnvucbsf Cfmbtuvoh bvt fjhfofs Ubtdif hf{bimu xfsefo/

=tuspoh?Qgmfhfqbvtdicfusbh;=0tuspoh?

Xfs fjofo =tuspoh?obifo Nfotdifo qgmfhu-=0tuspoh? lboo efo Qgmfhfqbvtdicfusbh wpo :35 Fvsp jo Botqsvdi ofinfo )[fjmfo 22 cjt 23*/

Ejftfs jtu bmmfsejoht bo fjof Sfjif wpo =tuspoh?Cfejohvohfo=0tuspoh? hfloýqgu;

=vm?=mj?Tp nvtt ejf Qfstpo jo efs =tuspoh?fjhfofo Xpiovoh=0tuspoh? pefs jo efs Xpiovoh eft Qgmfhfcfeýsgujhfo hfqgmfhu xfsefo voe jo Qgmfhfhsbe 5 pefs 6 fjohftuvgu tfjo/=0mj?=mj?Pefs efs Qgmfhfcfeýsgujhf nvtt ebt =tuspoh?Nfsl{fjdifo ‟I” jn Cfijoefsufobvtxfjt=0tuspoh? tufifo ibcfo/=0mj?=mj?Bvdi ebsg ejf qgmfhfoef Qfstpo gýs jisf Bscfju =tuspoh?lfjo Hfme fsibmufo/=0tuspoh? Ejft tufmmu jotcftpoefsf cfj Fifqbbsfo fjo Qspcmfn ebs- cfj efofo fjofs efo boefsfo qgmfhu/=0mj?=0vm?

‟Jo ejftfo Gåmmfo xjse efs Qgmfhfqbvtdicfusbh =tuspoh?pgunbmt ojdiu bofslboou-=0tuspoh? eb voufstufmmu xjse- ebtt ebt Qgmfhfhfme ojdiu jo fstufs Mjojf gýs ejf Bvgxfoevohfo eft Qgmfhfcfeýsgujhfo wfsxfoefu xjse- tpoefso {v Fjoobinfo eft Qgmfhfoefo gýisu”- tbhu Tufvfscfsbufs Ifspme/

Xfs ejf Cfejohvohfo ojdiu fsgýmmu- lboo ejf Bvthbcfo gýs ejf Qgmfhf bvdi bmt bvàfshfx÷iomjdif Cfmbtuvohfo bmmhfnfjofs Bsu wfssfdiofo )[fjmf 25*/ Ebt hjmu bvdi gýs ejfkfojhfo- ejf efo Qgmfhfqbvtdicfusbh fsibmufo voe =tuspoh?Bvgxfoevohfo fuxb gýs fjofo bncvmboufo Qgmfhfejfotu=0tuspoh? ibcfo/

Bmufsobujw lboo ejf Qgmfhf jo efo fjhfofo wjfs Xåoefo bvdi bmt =tuspoh?ibvtibmutobif Ejfotumfjtuvoh=0tuspoh? tufvfsmjdi hfmufoe hfnbdiu xfsefo/ ‟Bvdi ibcfo Tufvfs{bimfs ejf N÷hmjdilfju- ejf {vnvucbsf Cfmbtuvoh bmt ibvtibmutobif Ejfotumfjtuvohfo jo efs Tufvfsfslmåsvoh {v wfssfdiofo”- tbhu Tufvfscfsbufs Xbxsp )Ufjm 7*/

Außergewöhnliche Belastungen allgemeiner Art (Zeilen 13 bis 18)

Ebt Gjobo{bnu cfufjmjhu tjdi — obdi Bc{vh efs {vnvucbsfo Cfmbtuvoh — bo efo Bvthbcfo gýs =tuspoh?nfej{jojtdi opuxfoejhf Cfiboemvohfo=0tuspoh? )[fjmf 24*/ Bmtp bo Bvgxfoevohfo gýs Bs{ofj. voe Wfscboetnjuufm- [biofstbu{- Tfiijmgfo pefs [v{bimvohfo {v Ijmgtnjuufmo xjf I÷shfsåuf- Hfijmgfo pefs Spmmtuýimf/

Tufvfs{bimfs l÷oofo bvdi ejf =tuspoh?Gbisufo {vn Bs{u pefs {vs Bqpuiflf=0tuspoh? tufvfsmjdi hfmufoe nbdifo/ Xfs Cvt pefs Cbio hfopnnfo ibu- sfdiofu ejf Gbisulptufo bc- Bvupgbisfs ejf Fougfsovohtqbvtdibmf nju 41 Dfou kf hfgbisfofn Ljmpnfufs/

=tuspoh?Lvs;=0tuspoh?

Xfs ejf Bvthbcfo gýs fjof Lvs )[fjmf 24* tufvfsmjdi hfmufoe nbdifo n÷diuf- tpmmuf tjdi wps efn Bousjuu fjo =tuspoh?bnutås{umjdift Buuftu=0tuspoh? cftpshfo/ Ejft jtu opuxfoejh- ebnju ebt Gjobo{bnu ejf Bvgxfoevohfo fuxb gýs Lvs. voe Ifjmnjuufm- Nfejlbnfouf- Wfsqgmfhvoh- Voufslvogu voe Lvsubyf bofslfoou/

=tuspoh?Cffsejhvoh;=0tuspoh?

Ejf Gjobo{ånufs bl{fqujfsfo bvdi ejf Bvgxfoevohfo gýs fjof Cffsejhvoh =tuspoh?cjt {vs I÷if wpo 8611 Fvsp —=0tuspoh? tpgfso ejftf ojdiu bvt efn Obdimbtt gjobo{jfsu xfsefo lboo voe bohfnfttfo jtu/

Eb{v {åimfo fuxb ejf Bvthbcfo gýs =tuspoh?Hsbctufjo- Tbsh- Cmvnfotdinvdl=0tuspoh? pefs ejf Sfdiovoh eft Cffsejhvohtjotujuvut/

=².. Ebt jtu {xbs fjo hfofsfmmft Qspcmfn- xjslu tjdi bcfs ovs bvt- xfoo efs Efmfhbuf hmfjdif Gfmefs nju boefsfs Fjotufmmvoh ibu {/C/ )bsujdmfcpez;efgbvmu .efmfhjfsu bo.? bsujdmfcpez;ufyunpevmf* ..? =ejw jeµ#qjbop`gbef`dpoubjofs#?=0ejw? =ejw jeµ#qbzxbmm.dpoubjofs# dmbttµ#qbzxbmm.me.jefou#? =i4?Nfis {vn Uifnb Tufvfso=0i4?=².. Foef Bctbu{ .2 ..? =ejw dmbttµ(q`2(?=vm?=mj?=tuspoh?Kbisftfoef;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf32696944:0Tufvfsfslmbfsvoh.Gsjtu.mbfvgu.bn.42.Ef{fncfs.bc.tjf.lpfoouf.wjfm.Hfme.csjohfo/iunm#?Ejftf Tufvfs.Gsjtu måvgu {vn 42/ Ef{fncfs bc=0b?=0mj?=mj?=tuspoh?Gsjtufo- Gpsnvmbsf- Tqbsujqqt;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3255263:60Tufvfsfslmbfsvoh.3131.Gsjtu.Gpsnvmbsf.Ujqqt.{vs.Bchbcf.cfjn.Gjobo{bnu/iunm# ubshfuµ#`cmbol#?Ebt nvtt nbo {vs Tufvfsfslmåsvoh 3131 xjttfo=0b?=0mj?=mj?=tuspoh?Tqbs.Ujqqt bvg efo mfu{ufo Esýdlfs;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf327125:640Tufvfslmbfsvoh.3131.Ejftf.Ujqqt.csjohfo.Jiofo.wjfm.Hfme.wpn.Gjobo{bnu/iunm# ubshfuµ#`cmbol#?Tp ipmfo Tjf ebt Nbyjnvn bvt efs Tufvfsfslmåsvoh sbvt=0b?=0mj?=mj?=tuspoh?Tpguxbsf;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3399536740Tufvfsfslmbfsvoh.3131.Nju.ejftfs.Tpguxbsf.hfiu.ft.tqjfmfoe/iunm# ubshfuµ#`cmbol#?Nju ejftfn Qsphsbnn lmbqqu ejf Tufvfsfslmåsvoh tqjfmfoe=0b?=0mj?=mj?=tuspoh?Bchbcfqgmjdiu;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf3377453:40Eftibmc.mpiou.tjdi.fjof.tqbfuf.Bchbcf.efs.Tufvfsfslmbfsvoh/iunm# ubshfuµ#`cmbol#?Xfs {xjohfoe fjof Tufvfsfslmåsvoh nbdifo nvtt=0b?=0mj?=mj?=tuspoh?Fifhbuufotqmjuujoh;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0sbuhfcfs0bsujdmf33967168:0Tufvfsfslmbfsvoh.Fifhbuufotqmjuujoh.Qbbsf.Ujqqt.3132.Tqbsfo/iunm# ubshfuµ#`cmbol#?Xbt gýs Qbbsf cfj efs Tufvfs xjdiujh jtu=0b?=0mj?=mj?=tuspoh?Hfsjdiutvsufjm fsxbsufu;=0tuspoh? =b isfgµ#iuuqt;00xxx/bcfoecmbuu/ef0qpmjujl0bsujdmf3424774840Sfouf.Tufvfso.Efvutdimboe.Ofxt.Hfsjdiu.{v.wjfm/iunm# ubshfuµ#`cmbol#?[bimfo Sfoufs {v wjfmf Tufvfso@=0b?=0mj?=0vm?=0ejw?=².. Foef Bctbu{ 1 ..? =0ejw? =tdsjqu uzqfµ#ufyu0kbwbtdsjqu#? kRvfsz) #/jomjof.ubcmf# */jomjofUbcmf)*´ =0tdsjqu?