Berlin (dpa / tmn) – If there are expenses for childcare, families can state this in the income tax return. This applies to children up to their 14th birthday.
Up to two-thirds of the costs can be deducted as special expenses per year and per child, up to a maximum of 4,000 euros, explains Erich Nöll, Managing Director of the Federal Association of Wage Tax Assistance Associations (BVL).
In order for the tax office to recognize the costs, parents must transfer the amount. The Treasury does not accept cash payments. In addition, an invoice, a contribution notice or a written contract for childcare must be available.
Incidentally, families can also conclude such a contract with the grandparents – and then tax the childcare costs. Prerequisite for the tax authorities to recognize the expenses: The grandparents must not live in the same household as the grandchildren.
When the grandparents step in for free
But even if grandma and grandpa step in as carers free of charge, families can benefit from taxation. This is possible via the reimbursement of travel expenses. For example, families can pay for grandparents to pick up their grandchildren for childcare, drive them to the sports club and bring them home again.
The same applies here: do not pay the amount in cash. And it is best to create a list of the trips made and make a written agreement about the reimbursement of travel expenses.
“If the costs are reimbursed according to this list, they can be included in the income tax return as special expenses,” explains lawyer Nöll.
Public transport and fuel costs are deductible
Two variants are conceivable: Either you reimburse the actual costs incurred, for example for a bus or train ticket. It is then important that you keep all receipts, such as the tickets. However, if the child travels to the grandparents alone, the costs cannot be deducted from tax.
Alternatively, it is conceivable that up to 30 cents per kilometer driven can be given as reimbursement for travel expenses. The prerequisite for this is that the grandparents used a car for transport. You should also create a list for these trips.
Here is an example: A grandmother picks up her eight-year-old grandson from school 160 times a year. The one-way distance is 15 kilometers. In total, she could receive reimbursement of travel expenses of up to 1440 euros for the outward and return journey. And the family could state two-thirds of it as a special deduction for tax purposes – that is, 960 euros.
“Ultimately, a win-win situation arises with a proper agreement on the reimbursement of travel expenses,” says Nöll.
2023-07-17 10:20:42
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