Tax liability for seniors: Pensioner in the nursing home under pressure!

Tax liability for seniors: Pensioner in the nursing home under pressure!

A 99-year-old pensioner is faced with the request to submit tax returns for the past three years. The pensioner receives a small pension and lives in a nursing home where she has five level of care. This degree means that it suffers from a serious restriction of its independence and requires comprehensive care. Her son expressed that, due to her state of health, she is unable to meet the requirements of the tax office. This Situation raises questions about the tax obligations of pensioners.

In Germany, pensioners are obliged to submit a tax return as soon as their taxable income exceeds the annual basic allowance. In 2024, this was 11,784 euros for single people and will be raised to 12,096 euros in 2025. The pension income, including statutory pensions and widow's pensions, are used to determine tax liability. The tax office can also request tax returns for the pensioner in a nursing home, regardless of their age or health. A failure to submit the tax return on time can result in reminders and compulsory money.

Tax requirements and deadlines

The deadline for submitting the tax return for the pensioner concerned was four weeks. However, this period could be extended if there are health restrictions. In such cases, tax experts recommend applying for the extension of the deadline in good time. An important tool for the creation of the tax return is the pension reference notification that pensioners receive from your pension insurance on request. This notification contains relevant data on pension increases and the year of the start of the pension.

The tax office automatically receives all relevant tax data from the pension insurance. Nevertheless, pensioners should regularly check whether they are obliged to submit a tax return. When calculating the taxable income, it should be noted that in addition to the statutory pension, other income - such as wages or rental income - is used to tax.

tax relief

pensioners have the option of taxing certain expenses in order to reduce their tax burden. The deductible costs include care and illness costs, accommodation costs in the nursing home and medical expenses. Craftsman services for age -appropriate conversions or privately paid assistants can also be claimed. These tax reliefs are particularly important for pension -dependent persons, since they are often dependent on additional financial support.

For 2025, some changes in tax law also apply. The basic allowance for single people was increased to 12,096 euros, while it increases to 24,192 euros for married couples. The taxable share of pension for new players is now 89 percent; This represents a change compared to the previous year. Pensioners should also be aware of the options for tax optimization, including the use of advertising costs such as travel costs for doctor's appointments or the examination of the spouse splitting in the event of joint assessment.

In view of the complex tax requirements and the burdens that older people are often exposed to, it is crucial that pensioners and their relatives are well informed. The timely submission of the tax return is not only important for compliance with legal regulations, but also for the preservation of financial advantages.

Further details on the tax obligations of pensioners and current allowances can be found in the reports of Merkur and pension notification24 , which also provide helpful tips for tax optimization for pensioners. Supplementary information on the tax situation 2025 can be found at pensioner knowledge .