Au Pair Tax Deduction 2026: Costs & 50/50 Rule | Auost

Au Pair Tax Deduction: What Host Families Need to Know in 2026

Yes, some of the costs associated with an au pair can be taken into account for tax purposes in Germany. Since 2025, 80% of eligible childcare costs, up to a maximum of €4,800 per child per year, can be claimed as special expenses. One of the requirements is that payments must be traceable and must not be made in cash.

In short: If your au pair looks after your children and also performs light household tasks, part of the total au pair costs may generally be allocated to childcare if no more precise breakdown is available.

How much can host families deduct?

Rule	Amount
Eligible share of childcare costs	80%
Maximum amount	€4,800 per child/year
Child's age limit	generally under 14 years
Payment	bank transfer / traceable payment

The 80% allowance and maximum of €4,800 per child, applicable since 2025, are regulated under Section 10 (1) No. 5 of the German Income Tax Act (EStG).

The 50/50 rule for au pairs

Au pairs often provide both childcare and light household assistance.

If these activities are not broken down more precisely in the contract, 50% of the total expenses may generally be allocated to childcare. Alternatively, the duties and related costs can be clearly divided in the au pair contract.

Example

Relevant annual au pair costs: €8,000
50% allocated to childcare: €4,000
80% of this amount eligible for tax consideration: €3,200

Important: €3,200 is not the amount of your tax refund. It is treated as a special expense, and the actual tax effect depends on your personal tax situation.

Which costs can be included?

In addition to monetary payments, eligible childcare costs relating to an au pair may generally also include accommodation, meals, goods or other benefits in kind, provided they can be allocated to childcare and are properly documented.

Documents host families should keep

Au pair contract describing the duties
Bank statements and proof of transfers
Clear breakdown of childcare and other activities
Receipts or documentation for relevant benefits in kind and expenses

Cash payments are generally not sufficient for the tax deduction of childcare costs. The law requires payment to be made to the service provider's bank account.

Frequently Asked Questions

Can I deduct my au pair's pocket money from tax?
If the pocket money can be allocated to childcare and the tax requirements are met, it may form part of the eligible childcare expenses. The payment should be made by bank transfer so that it can be documented.
Can accommodation and meals be taken into account?
Yes. Germany's Federal Family Portal explicitly states that accommodation, meals, goods and other benefits in kind may also be included for au pairs, provided they are allocated to childcare and properly documented.
Do the old limits of two-thirds and €4,000 still apply?
No. These limits apply to earlier tax years. Since the 2025 tax year, the applicable limits are 80% and a maximum of €4,800 per child.
Does childcare need to be stated in the au pair contract?
A clear description and breakdown of the duties makes it considerably easier to provide evidence for tax purposes. If childcare and light household duties are not separated, the standard allocation may become relevant.