What's up with the long-term care lump sum (Pflegepauschbetrag)

At some point, the circle of life comes back around. We are born, rely on the help of our parents, they protect us, live our lives and when it gets a little bit harder, because the bones aren't working as well as the mind, then we need help again.

Sure, many are spared from this idea and not everyone ends up in a facility for older people one day. In view of an aging society, however, this scenario is becoming more and more a reality.

Just as parents are responsible for their child when they're still young, children are also responsible for their parents when they can no longer master their day-to-day lives alone. This is not only accompanied by an immense emotional burden, for many, it also becomes a problem financially. That's why there is also the long-term care lump sum. What this is all about is the subject of this article.

The long-term care lump sum

Entitlement to the long-term care allowance is paid to people who care for a family member with the highest care needs. The lump sum is to relieve those who care for a close relative who, under no circumstances, can cope with their everyday life on their own.

At present, the long-term care allowance amounts to € 924 per calendar year and can be used under the following conditions:

• Relatives must have mark "H" or grade 4 or 5 • Relatives must be cared for in their own residence or the caretaker's residence • no payment is received for the care

Note: Who receives the care allowance does not have to tax it, but in this case, there is no entitlement to the long-term care allowance.

Something worth knowing about the long-term care lump sum

A new regulation has come into force since the beginning of 2017. There are 5 levels of care since then. In the past, there was the lump sum only if the relative had to have care level 3; nowadays, the entitlement is for care levels 4 and 5.

By the way: If several people share care duties, the lump sum will be divided amongst the caregivers. It is not possible for 2 or more caregivers to benefit from the full amount.

If the actual expenses exceed the lump sum

Care costs a lot of time and, above all, money. It is not uncommon for caregivers to spend much more than the € 924 a year. In such cases, the long-term care allowance can be waived. Then it makes more sense to declare all costs as extraordinary charges.

Anyone who has been tempted to put a lot of money into their hands to master certain circumstances can get some expenses back from their taxes. Expenses are then inevitable if they can not be avoided for legal, moral or factual reasons So, if an event occurs that forces someone to spend too much, then according to law, this person is considered "burdened". Such expenses may be incurred only for themselves or for a relative.

Summary

  • Care must take place in their own home or in the home of a family member
  • Relatives have care level 4 or 5 or mark "H"
  • close personal relationship must exist
  • Long-term care amount is € 924 per calendar year
  • Relatives must be cared for free of charge
  • if care is provided by several persons, the long-term care allowance will be divided amongst them
  • very high costs can be deducted as an extraordinary burden from the tax

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