Under certain conditions, the respite care allowance can be used for gardening work, particularly if it is part of an activity-based daily support program. Traditional gardening tasks, such as mowing the lawn, are generally not billed directly through the respite care allowance. Different rules apply to the tax deductibility of gardening services than to the respite care allowance. Here you’ll find everything that people in need of care and their family members need to know.
What is the tax credit for people in need of long-term care?
The care relief allowance provides financial support to people with care levels 1 to 5. Currently, €131 per month is available for this purpose, amounting to up to €1,572 per year (as of September 2026, source: https://www.gesetze-im-internet.de/sgb_11/__45b.html). Unused amounts are carried over to the following months, and any unused funds can be saved and used until June 30th of the following year. This allowance is intended to relieve the burden on family caregivers and make everyday life easier for those requiring care at home. However, many families only discover this entitlement late in the process.
Can gardening services be paid for using the tax deduction?
In many German states, traditional gardening work cannot be directly billed via the relief allowance, even if physical limitations make such work significantly more difficult in everyday life.
These include:
- Mowing the lawn
- Hedge trimming
- Weed removal
- Leaf work
- Major maintenance or repair work
In some state regulations, such activities are even explicitly excluded.
| State | Tax Deduction for Gardening | Regulation |
|---|---|---|
| Bavaria | No. Gardening is expressly not considered a household-related service and therefore cannot be claimed as such under the tax deduction. | "Activities such as gardening and snow removal are also not considered household-related services." [Source: https://www.gesetze-bayern.de/Content/Document/BayVV_861_G_10013/true?view=Print] |
| Hesse | No. The maintenance of outdoor areas or gardening work cannot be covered by the tax credit. | The Hessian State Social Court has ruled that the relief payment under Section 45b of SGB XI cannot be granted “for gardening work.” [Source: https://recht.nulegal.eu/rechtsprechung/lsg-hessen/2021-11-12/l-6-p-31-21-l-6-p-32-21] |
| North Rhine-Westphalia | No. Gardening is not considered a billable support service. A narrow exception may apply only if the activity directly serves the care of the person in need of care, rather than merely maintaining the garden. | Section 4(4) of the North Rhine-Westphalia Regulation on Recognition and Funding (AnFöVO) excludes gardening from household assistance. The AnFöVO is the state regulation governing the recognition of services under § 45a of SGB XI. [Source: https://recht.nrw.de/lrgv/rechtsverordnung/19022026-anerkennungs-und-foerderungsverordnung-anfoevo/#ss-4-angebote-zur-unterstutzung-im-alltag] |
For all other federal states, there is no specific ruling regarding gardening in connection with the tax relief amount; however, starting care level 2 , the care allowance may be used at the recipient’s discretion to finance, for example, gardening.
When is gardening eligible for the tax deduction?
Gardening can be billed if it serves a caregiving purpose. This means that the focus of gardening is not merely on providing assistance, but on engaging the person in need of care. This is the case, for example, when gardening with the person in need of care .
Example: A daily living support worker assists Ms. M. with watering flowers and tending to herbs; such support services promote independence and enhance well-being in everyday life, with the garden serving as part of the activity-based support in this case. The activity is recognized as activity-based daily living support rather than a mere gardening service.
What requirements must be met for settlement using the relief amount?
The following conditions must be met in order for services to be billed using the relief amount:
- Care Level: The care level must be between 1 and 5.
- Location: The support must be provided in the client’s home environment or within their own household.
- Provider: The provider must be accredited; as a general rule, such services cannot be billed through close relatives. The following are generally approved:
- Approved Everyday Companions
- Recognized Services for Everyday Support
- Registered Neighborhood Assistance Programs
- Certain care services
You can find out which providers are approved in your state by contacting your long-term care insurance provider [Source: https://www.pflegewegweiser-nrw.de/entlastungsbetrag].
What is the difference between a tax credit and tax deductibility?
Many people confuse the tax credit with tax benefits. While gardening work is often only partially eligible for the tax credit, many gardening services can be claimed as tax-deductible household-related services.
Tax Deductibility of Gardening Services
| Performance | Deductible? | Maximum deduction |
|---|---|---|
| Regular yard maintenance, such as trimming hedges | Yes | 20% of labor costs, up to 4,000 euros per year |
| Mowing the lawn | Yes | 20% of labor costs, up to 4,000 euros per year |
| Hedge trimming | Yes | 20% of labor costs, up to 4,000 euros per year |
| Garden Bed Care | Yes | 20% of labor costs, up to 4,000 euros per year |
| Leaf Removal | Yes | 20% of labor costs, up to 4,000 euros per year |
Important: To claim a tax deduction, you must provide a valid invoice for the gardening services that lists labor and material costs separately. In addition, payment must be made by non-cash means [Source: https://www.vlh.de/wohnen-vermieten/eigentum/garten-hof-grundstueck-rechnungen-fuer-handwerker-absetzen.html].
Common mistakes that family members should avoid
Common problems with the settlement of the relief amount include:
- Unauthorized Providers
- Missing invoices; receipts for expenses incurred must be submitted to the long-term care insurance fund
- Cash payments
- Unclear Service Descriptions
- Confusion between care services and tax breaks
The long-term care insurance fund reimburses only the actual and approved expenses incurred for the specific provision of support services.
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What benefits does the long-term care insurance fund provide to family caregivers?
Many people who need care want to live independently in their own homes for as long as possible. Support with daily life—such as housekeeping, assistance with daily activities, and respite care—can be crucial in this regard; depending on the approved services, this may also include caregiving, companionship, or practical help such as shopping. In certain cases, the respite care allowance can also be used for child care. Such support services can significantly improve the overall quality of life for seniors and people in need of care.
That is why it is worth looking beyond individual services and examining the overall support situation:
It is often possible to combine several forms of assistance in a practical way.
The most important decision-making guide at a glance
The tax credit makes sense if…
- A care level has been assigned.
- Recognized support services should be utilized to provide relief.
- Gardening activities are supervised.
Tax deductibility makes more sense when…
- A landscaping service or gardener is hired.
- Regular maintenance work is carried out.
- The costs will be covered privately.
Conclusion: 3 Steps to Optimal Support
- Check your eligibility: Talk to your long-term care insurance provider to find out which benefits you may be eligible for; you submit the application directly to the provider.
- Choose a licensed provider: Make sure the provider is licensed in your state.
- Clarify the billing process: Agree with the provider on how services will be billed and what documents you’ll need for that. Also, make sure that application forms are filled out completely and submitted on time to avoid delays.
Our advice: Have it checked early on
Many benefits go unused simply because families aren't aware of the options available to them.
Often, a brief conversation is all it takes to get some clarity:
- What services does the long-term care insurance fund cover?
- What kind of support is available in everyday life?
- Which expenses are tax-deductible?
- What services are available in each state?
Tell us about your situation; together, we can often find a solution faster than many people think.
Frequently Asked Questions About the Tax Deduction and Yard Work
Can I use the tax credit for all types of yard work?
No, the assistance allowance is not intended for all types of yard work. Traditional tasks such as mowing the lawn or trimming hedges are generally not covered, unless they are performed as part of an activity-based daily support program. It’s best to discuss the exact tasks with your long-term care insurance provider to avoid any confusion.
How much of a tax credit am I eligible for?
Currently, you are entitled to 131 euros per month—up to 1,572 euros per year—if you have a care level of 1 through 5.
Which providers are authorized to process the relief payment?
Generally, this includes licensed daily care providers, recognized support services, registered neighborhood assistance programs, and certain care services. The exact requirements may vary by state.
Can I also claim a tax deduction for gardening?
Yes, many gardening services can be claimed as tax-deductible household-related services. You can claim 20% of the labor costs, up to a maximum of 4,000 euros per year.
The article was published on May 28, 2026, and updated on September 24, 2026.
