The health insurance crisis cannot currently be overlooked in the media. But even if the financial situation is tense, numerous health insurance companies continue to offer bonus programs. In the best case scenario, a bonus of up to 400 euros is possible. But this is exactly where you should be careful.
As the United Income Tax Assistance (VLH) writes, the health insurance premiums or bonuses above a certain amount must be “entered in the pension expenditure appendix of the tax return”. According to the VLH, it is particularly important to distinguish between bonus payments and contribution refunds.
The cash register transfers money: Difference between bonus payment and contribution refund
Upon request from inFranken.de is referred to VLH for an official statement on the subject. Here it says about the health insurance bonus: “From a tax perspective, such bonus payments are generally harmless only up to a maximum of 150 euros.”
If you receive more, you may have to explain to the tax office “that it is purely a bonus benefit – and not a contribution refund.”
- Bonus payments from statutory health insurance companies: By definition, such payments reward healthy behavior through preventative care and exercise. Amounts up to 150 euros per year are tax-free. Amounts exceeding this amount may be considered a refund.
- Refund of contributions (statutory and private health insurance companies): This means that this is often a direct refund of contributions if services are not used. These then fully reduce the deductible special expenses in the tax return. The result is a lower tax refund.
Health insurance payments: What are special expenses?
As the United Payroll Tax Assistance explained, has that Federal Ministry of Finance (BMF) In December 2021, due to numerous disputes, it was decided that payments from health insurance companies’ bonus programs up to an amount of 150 euros are not considered contribution refunds and therefore do not have a reducing effect on special expenses.
- VLH: “Special expenses include, among other things, so-called precautionary expenses such as contributions to health or nursing care insurance. These can be claimed in the tax return under certain conditions.”
This regulation by the BMF was initially only valid until December 31, 2024, but was – however – permanently enshrined in law from January 1, 2025.
Health insurance bonus: What do you have to do if you get over 150 euros?
What if the health insurance company transfers more than 150 euros in bonus payments in one year? Does this immediately reduce the special expense deduction?
There is also this VLH a clear answer: “Basically yes, at least as far as the excess amount is concerned. Because then the tax office assumes that the contribution will be refunded. But that can be prevented.”
You should ask the health insurance company for a certificate for the corresponding payments. The income tax assistance experts recommend that it should be confirmed “that the bonus payments that exceed 150 euros concern health measures that are not included in the basic insurance coverage or serve to promote health-conscious behavior. And that these benefits were privately financed by the insured person.”