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German tax rules let grandparents deduct childcare costs
Grandparents who look after grandchildren during school holidays can claim a tax deduction in Germany. According to Jana Bauer, managing director of the Bundesverband Lohnsteuerhilfevereine (BVL), childcare expenses for children up to age 14 are deductible at 80 % of the cost, up to a maximum of €4,800 per child per year. The deduction requires a written invoice, contract or benefit notice and the payment must not be made in cash.
Travel reimbursements for grandparents are also eligible. Costs such as bus or train tickets, or a mileage allowance of up to €0.30 per kilometre for car use, can be claimed if documented. For example, an aunt who drives 160 trips of 30 km each could receive a reimbursement of €1,440, resulting in a tax deduction of €1,152.
The guidance applies to the 2026 tax year and aims to support families when regular childcare facilities are closed or limited during holidays.
Entities
Bundesverband Lohnsteuerhilfevereine (BVL) · German income tax law · Germany · Jana Bauer
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 3 SOURCES] A claim requires an invoice, contribution notice or written contract and payment must not be made in cash. www.fehmarn24.de · www.europeonline-magazine.eu · www.op-online.de
- [● 3 SOURCES] Childcare costs for children up to age 14 can be claimed as special expenses up to 80 % of the cost, with a maximum of €4,800 per child per year. www.fehmarn24.de · www.europeonline-magazine.eu · www.op-online.de
- [● 3 SOURCES] Travel reimbursement to grandparents is deductible if documented, at up to €0.30 per kilometre for car trips or actual ticket costs. www.fehmarn24.de · www.europeonline-magazine.eu · www.op-online.de
- [● 3 SOURCES] An example calculation shows 160 trips of 15 km each (30 km round trip) at €0.30 per kilometre yields €1,440 travel‑cost reimbursement. www.fehmarn24.de · www.europeonline-magazine.eu · www.op-online.de