Longterm Care Insurance
Tax advisor Jurgen Dieter grainy informed the citizens Relief Act which came into force on 01.01.2010 expected contribution to the basic services of health and long-term care insurance to the tax deposition eligible charges. The Mannheim tax expert Jurgen Dieter grainy reported this significant new regulation. Due to a ruling by the Federal Constitutional Court the Federal Government with period signed as of 1 January 2010, to regulate the tax deductibility of health care insurance premium. Germany’s highest court was particularly unequal tax treatment between contributors and recipients of government services of social assistance to be unconstitutional. The timely implementation of this decision has been reached by the citizens Relief Act. Health and care insurance premium can be removed now tax as Special Edition, just whether it is private or statutory insured taxpayers.
However, only those posts be the special editions according to the intention of the legislator expected to serve the insured, to ensure a basic supply corresponding to the services within the framework of social assistance. This provision stems from the purpose of the Act to counteract an unequal treatment of contributors and beneficiaries. The review of his contributions, that all services and benefits that it acquires through the content of beyond primary care, are not capable of deposing means for the taxpayer. For example, chief physician treatment or entitled to single room at the hospital are therefore non-deductible just as the sickness benefit subject to primary care and posts related to them. At Privatversicherten the insurance premium must be settled pro rata to all services, which do not belong to the defined basic services of the statutory health insurance. For this purpose, the basic rate of private health insurance companies, which must minimally meet the services of its legal counterpart provides a good clue. Can legally insured their contributions in full as Special Edition claim, less a flat-rate deduction of 4% which compensates not associated with primary care benefits claim. If this claim, such as retired people, no longer exists, the flat-rate deduction is eliminated.
A statutory health insurance special reports required by its members, these are fully tax deductible. Such contributions are tax deposition capable in addition to equity contributions, paid by the insured person for him compared to dependants, as his children. Whereas, the cost of a travel medical insurance are not deductible. Also be payments of insurance to the insured, for example, refunds and bonuses and also post grants of the employer on the deductible amount. The new regulation by the Civil Relief Act improves the deductibility of contributions to the health and long-term care insurance, but at the same time takes out the expenses for accident, liability, and unemployment insurance systems: from the list of deductible charges. Is the Taxpayers unclear, how or to what extent he can claim tax his health and care insurance contributions, is to advise it on him to appoint a competent tax advisor.
