Nach Pflegepauschalen Schluss?: Warum Pflegefahrten zu Angehörigen oft nicht absetzbar sind

Those who regularly visit a parent or mother needing care, to assist with shopping, medical appointments or household tasks, often incur significant expenses. Many hope for a tax exemption, but a recent judgment from the Münster Financial Court (case number 4 K 2261/25 E) clarifies that personal travel costs are frequently not deductible as extraordinary burdens.

In the specific case, a married couple was caring for their 92-year-old (step)mother with a care level of 3 and a disability rating of 100. The mother lived approximately 150 kilometers away, and the plaintiffs traveled around 300 kilometers for each visit. In 2021, they claimed about 6,700 euros for travel, parking fees and other expenses.

However, the tax office only recognized a care allowance of 1,100 euros - correctly, according to the court's decision. Alternative expenses must be unavoidable The Income Tax Act requires extraordinary burdens to "inevitably" arise. While there was a close family relationship, the personal assumption of all care duties was not unavoidable.

It would have been reasonable to seek professional care or support services. Therefore, the travel costs lacked the necessary inevitability. Personal trips to a care-dependent relative's home, such as for visits, shopping or medical appointments, cannot generally be claimed as extraordinary burdens according to this ruling. Parking fees or porter's fees are also not deductible regularly.

"Tax relief can still be possible," explains Daniela Karbe-Geßler from the German Taxpayers' League. "Those who personally and gratuitously care for a relative should consider whether the care allowance applies." Like in this case, other care-related or illness-related expenses may be tax-deductible, provided the respective legal conditions are met.