{"id":9485,"date":"2018-03-12T08:00:14","date_gmt":"2018-03-12T07:00:14","guid":{"rendered":"https:\/\/tunal-stb.de\/spousal-institutionalization-household-savings\/"},"modified":"2023-07-21T09:17:24","modified_gmt":"2023-07-21T07:17:24","slug":"spousal-institutionalization-household-savings","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/spousal-institutionalization-household-savings\/","title":{"rendered":"Spousal institutionalization: household savings."},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Home stay &#8211; Spouse &#8211; Household savings &#8211; Tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5314&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Heimunterbringung von Ehepartnern: Haushaltsersparnis&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Personal expenses for accommodation in a nursing or old people&#8217;s home due to illness or old age can be claimed for tax purposes within the framework of <strong>extraordinary burdens<\/strong> (\u00a7 33 EStG) (home accommodation). Costs can only be taken into account to the extent that they are not covered by nursing care or other insurance funds.<\/p>\n<p>If private households are dissolved in connection with residential care, the expenses are also to be reduced by the so-called household savings. The budget savings are regularly calculated in the amount specified in \u00a7 33a para. 1 of the German Income Tax Act (EStG) for the maintenance of dependents. This maximum amount corresponds to the basic tax-free amount applicable for the respective calendar year and amounts to 8,820 euros for 2017 and 9,000 euros for 2018.<\/p>\n<h2>The Federal Fiscal Court has now ruled that, in the case of spouses who are both confined to a retirement or nursing home due to illness, a household allowance must be recognized for each spouse. This reduces the eligible nursing home costs accordingly.<\/h2>\n<p>The expenses for institutional care remaining after deduction of the household savings can only have an effect for tax purposes to the extent that they exceed the reasonable burden.<\/p>\n<p><em><strong>(Further comments &amp; information on this can be found in our information letter under item 6, issue 03\/2018).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1521619564978-3fb75abf-b243-3&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Home stay &#8211; Spouse &#8211; Household savings &#8211; Tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5314\" img_size=\"full\"][ultimate_heading main_heading=\"Heimunterbringung von Ehepartnern: Haushaltsersparnis\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Personal expenses for accommodation in a nursing or old people&#8217;s home due to illness or old age can be claimed for tax purposes within the framework of extraordinary burdens...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[684,686,535],"tags":[690,691,689],"class_list":["post-9485","post","type-post","status-publish","format-standard","hentry","category-extraordinary-charges","category-household-savings","category-information-letter","tag-household-savings","tag-residential-care","tag-spouse"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9485"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9485\/revisions"}],"predecessor-version":[{"id":9497,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9485\/revisions\/9497"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}