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Illness-related placement and age-related placement in a home (nursing home).

While expenses for the age-relatedinstitutionalization (nursing home) of relatives (e.g. parents) can only be claimed under Section 33a EStG (extraordinary burden in special cases), the tax consideration in the case of an illness-relatedplacement of the relative in a nursing home for the elderly is based on Section 33 EStG.24 One of the consequences of this is that corresponding payments only have an effect to the extent that they exceed the reasonable burden. The amount of the reasonable burden is based in particular on the tax capacity of the contributor: The credit amount is lower if the contributor has children of his own or is married.

Income of the spouses is attributed jointly.

However, the Tax Court of Baden-Württemberg has clarified that the total amount of income of both spouses is to be used as a basis for determining the reasonable burden, even if only one spouse is obliged to pay maintenance. In the court’s view, this follows from the choice of joint assessment, under which income is attributed jointly to the spouses and the spouses are treated jointly as taxpayers.

(For further comments, information and examples, please refer to our information letter 07/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann Walczak & Partner Tax Consultant and Lawyer – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21