Private dental supplementary insurance tax deductible: How to optimise your tax burden
23 May 2025
6
Minutes
Katrin Straub
CEO at nextsure
Can you deduct contributions for your private dental supplementary insurance from your taxes to reduce your financial burden? Yes, under certain conditions, this is possible. Find out here how you can claim your dental supplementary insurance for tax purposes and save real money.
The topic in brief and concise terms
Contributions to private supplementary dental insurance are tax-deductible as other insurance expenses, provided the maximum limits (e.g., €1,900 for employees, €2,800 for self-employed) are not exceeded.
The entry is made in the Pension Expenses section of the tax return; usually in line 22 for statutory insured individuals, and in line 27 for those privately insured (as of 2023).
Especially students, low-income earners, and married couples through joint assessment can benefit from deductibility.
Understanding the Basics of Tax Deductibility
Contributions to private dental supplementary insurance are counted among other precautionary expenses. You can include these in your income tax return. This option has been available since the year two thousand and eight. The key factor is that the maximum amounts for precautionary expenses are not exceeded. These amounts vary depending on the group of people. For many employees, this maximum amount is often already reached through contributions to health and long-term care insurance. Nevertheless, it is worth carefully examining your individual situation. The dental supplementary insurance offers financial advantages.
Maximum amounts for pension expenses in detail
For tax deductibility, annual maximum amounts are relevant. For employees and pensioners, this amount is one thousand nine hundred euros. Self-employed individuals benefit from a higher amount of two thousand eight hundred euros. This distinction accounts for the fact that self-employed individuals bear their insurance contributions entirely themselves. For married couples, these amounts can be doubled or combined depending on their occupational situation. For example, the maximum amount for married couples who are both employees is three thousand eight hundred euros. An exact understanding of these limits is important for the deductibility of insurance.
Who benefits the most?
Deductibility is particularly advantageous for certain groups of people. Students often pay small contributions to health and care insurance. This leaves more leeway up to the maximum amount. Low earners can also benefit more frequently. Family-insured dependents without their own health insurance contributions often do not utilize the maximum amount. For these groups, specifying dental insurance can mean noticeable tax savings. The costs of dental insurance are thus reduced.
Practical Guide: Entering Dental Supplementary Insurance in the Tax Return
Contributions to supplementary dental insurance belong in the "Anlage Vorsorgeaufwand" section. This section is part of your income tax return. For those with statutory insurance, line twenty-two is relevant (as of tax year twenty twenty-three). Privately insured individuals should enter their contributions in line twenty-seven. In the ELSTER program, you will find the section under "Wahlleistungen und Zusatzversicherungen". Be sure to only specify the actual contributions paid, minus any reimbursements received. Careful documentation is essential here. Information on registering insurances can provide further assistance.
Please consider the following points when completing the form:
Use the correct form: Anlage Vorsorgeaufwand.
Pay attention to the correct line number: This varies for statutory and private insurance holders.
Account for reimbursements: Only specify the net amount.
Meet deadlines: Typically the thirty-first of July of the following year.
Have documentation ready: For any potential inquiries from the tax office.
These steps ensure a correct declaration of your expenses.
Expert Knowledge: Special Cases and Additional Savings Potential
In addition to contributions to dental supplementary insurance, dental expenses themselves can also be tax-deductible. These fall under exceptional burdens. The tax office checks here for a reasonable burden limit. This threshold depends on income, marital status, and the number of children. Our expert tip: Collect all receipts for health costs. Sometimes it makes sense to group treatments within a calendar year. This way, you are more likely to exceed the reasonable burden limit. Costs for an optical insurance can also be relevant.
Civil servants and students: Special regulations
For civil servants, the maximum amount of one thousand nine hundred euros also applies. Since they receive benefits, their own health insurance contributions are often lower. This can create room for the deduction of dental supplementary insurance. Students generally pay low health insurance contributions. Therefore, it is likely that they have not yet exhausted the maximum amount. Especially for students, it is often worthwhile to provide the information.
Married couples: Use joint assessment
Married couples assessed jointly can combine their maximum amounts. If both partners are employees, the combined maximum amount is three thousand eight hundred euros. If one partner is self-employed and the other is an employee, it is four thousand seven hundred euros. If both are self-employed, the amount increases to five thousand six hundred euros. This regulation often offers significant advantages. A supplementary health insurance can also be considered here.
Strategies to maximize your tax savings
To get the most out of your tax return, careful planning is crucial. Check annually whether your pension contributions reach the maximum amount. Consider all deductible insurance, not just supplementary dental insurance. A supplementary dental insurance without a waiting period can provide immediate cover. Also think about the deductibility of personal medical expenses as exceptional burdens. Good organisation of your documents throughout the year is invaluable. This way, you won't forget any deductible items.
Here are some recommended actions:
Review your annual contributions to health and long-term care insurance.
Determine the remaining allowance up to the maximum for other pension expenses.
List all contributions for supplementary insurance (e.g. dental, accident, liability insurance).
Collect receipts for personal medical expenses (dentist, glasses, physiotherapy).
Consider whether bundling treatments in one year is sensible.
Make use of the combined maximum amounts for joint assessment as a married couple.
Only declare actually paid contributions after deducting reimbursements.
Careful preparation can significantly reduce your tax burden.
Conclusion: The tax deductibility as an important advantage
The possibility of deducting private supplementary dental insurance for tax purposes offers a significant savings potential. Even though the maximum amounts are often already exhausted by the basic insurance, certain groups such as students or low earners benefit. A thorough review of your own situation and knowledge about the correct entry in the tax return are crucial. The experts at nextsure are happy to assist you in choosing the right supplementary dental insurance and advise you on your options. Remember that high deductibles for dental treatments can sometimes be claimed as extraordinary expenses. Use these options to optimise your financial burden.
Request a personalised risk analysis now: Have your insurance situation checked free of charge and receive specific optimisation suggestions.
More useful links
Bundesfinanzministerium provides detailed information on the deduction of special expenses for pension provision.
Finanzamt Nordrhein-Westfalen offers information on contributions made for health and long-term care insurance.
Statistisches Bundesamt (Destatis) delivers statistical data on health insurance coverage in Germany.
Bundesgesundheitsministerium provides information on private health insurance.
Verbraucherzentrale highlights the risks and benefits of supplemental dental insurance.
Bundesfinanzhof offers insights into decisions of the highest German court for tax and customs matters.
Deutsche Rentenversicherung provides information on tax law for insured persons and pensioners.
gesund.bund.de offers comprehensive information on dental care and oral hygiene.
FAQ
What is the maximum amount for preventive expenses for employees?
For employees, pensioners, and civil servants, the maximum amount for other retirement expenses, which includes dental supplementary insurance, is one thousand nine hundred euros per year.
What if I receive a premium refund from my supplementary dental insurance?
If you receive a contribution refund, you must deduct this amount from the contributions you have paid. Only the actual expense incurred is tax-deductible.
Do married couples particularly benefit from tax deductibility?
Yes, married couples who file jointly can combine their maximum amounts for deductible expenses. Depending on their professional situation, the combined maximum amount can increase to up to five thousand six hundred euros.
Do I need to submit proof of supplementary dental insurance with my tax return?
As a rule, you don't need to submit the supporting documents directly with the tax return. However, the tax office may request them later. Therefore, you should keep your insurance contribution certificates well.
Which line is relevant for supplementary dental insurance in ELSTER?
In the ELSTER program, you can find the relevant section for supplementary dental insurance under the item 'Elective services and supplementary insurance' in the appendix for provisions.
What are extraordinary burdens in relation to dental costs?
Exceptional expenses are personal expenses that are unavoidable and significantly affect one's financial performance. This can include personally borne medical costs like high dental bills if they exceed an individually calculated reasonable burden limit.
