Au-pair Tax Check: Deduct Childcare Costs

Your Details

Relevant Annual Au-pair Costs (€)

Only enter expenses that generally qualify for tax consideration; not automatically all household expenses.

Documented Childcare Share (%)

Other Qualifying Childcare Costs (€)

For example Kita/daycare. Calculation example for one eligible child; do not enter amounts already deducted.

ℹ️

Assumptions: Germany, one eligible child (< 14 years), costs documented and paid non-cash (bank transfer) according to statutory requirements. The childcare share must be verified and cannot be freely chosen.

Potential Tax Base Deduction

4.000 €

Reduces taxable income (not equivalent to a tax refund)

Allocated Au-pair childcare costs 4.000 €

Other childcare costs (e.g. daycare) 1.000 €

80% of total qualifying costs (§ 10 EStG) 4.000 €

                                Statutory maximum cap / child
                                4.800 €
                            

Estimated actual tax relief: At a personal tax rate of approx. 35%, a deduction of 4.000 € reduces your tax bill by around 1.400 €.

Tax Guide ↗

§ 10 EStG

Official Information & Basis

German Income Tax Act: § 10 EStG ↗ and Federal Family Portal: Childcare Costs ↗.

This simplified calculator does not perform an individual tax calculation, comprehensive eligibility review, division among multiple children, or complex joint assessment scenarios. It provides general information and is not a substitute for professional tax advice.

Which Au-pair Costs are Tax-Deductible in Germany?

Under Section 10 (1) No. 5 of the German Income Tax Act (EStG), host families can claim 80% of qualifying childcare costs up to a maximum of €4,800 per year per child as special expenses (Sonderausgaben). This limit applies to all childcare costs combined for that child.

The 50/50 Rule for Au-pairs

An Au-pair typically provides both childcare and light household support. Unless the written Au-pair contract specifies a different ratio with documented hourly schedules, the tax office recognizes a 50/50 division. The remaining 50% for household chores may potentially qualify under Section 35a EStG (household-related services at 20% direct tax reduction).

What Evidence and Records Must You Keep?

✓ Written Au-pair contract specifying tasks, weekly hours, and pocket money
✓ Bank account statements proving monthly cashless transfers (pocket money, insurance)
✓ Invoices and premium receipts for Au-pair health and liability insurance
✓ Receipts for external childcare such as Kita or after-school care

Frequently Asked Questions about Au-pair Tax Deductions

Is the 50/50 split mandatory?

No. It is a recognized simplification by German tax authorities when mixed duties (childcare and light housework) are performed. Any higher childcare share must be factually justified and proven with detailed time logs and contract documentation.

Can I claim both Kita and Au-pair costs together?

Yes. Qualifying expenses from different childcare providers can be combined; however, the annual maximum limit of €4,800 applies in total per child, not per childcare provider.

Is the calculated deduction my actual cash refund?

No. A "Sonderausgabenabzug" reduces your taxable income base. Your actual tax savings depend on your personal income tax bracket (typically between 25% and 42% of the deductible amount).

Why are cash payments completely disallowed?

Under German tax regulations, payments for childcare and household services must strictly be conducted non-cash via bank transfer (Überweisung). If pocket money or other costs are paid in cash, the tax office will reject the entire deduction.