Deduct dental insurance from taxes: How to maximize your refund
18 Jul 2025
5
Minutes
Katrin Straub
CEO at nextsure
A good dental supplementary insurance protects you from high costs, but did you know that you can get a portion of your contributions back from the tax office? Many policyholders miss out on this opportunity because the rules seem complex. We show you how to claim tax relief on dental supplementary insurance and what is crucial in this process.
The topic in brief and concise terms
Contributions to supplementary dental insurance are tax-deductible as 'other precautionary expenses', but are subject to maximum limits.
For employees, the maximum amount is €1,900, while for self-employed individuals it is €2,800; this amount is often already reached by basic health insurance.
Especially students, family-insured individuals, and civil servants can benefit from the deductibility, as their contributions to basic provision are often lower.
Basics: How the tax office handles your insurance
Contributions for supplementary dental insurance are tax-deductible as 'other pension expenses' in accordance with paragraph ten of the Income Tax Act (EStG). They fall into the same category as, for example, contributions to liability or accident insurance. The tax office clearly distinguishes between these and the contributions to basic, health, and long-term care insurance, which are almost always fully deductible. However, there are strict annual caps for other pension expenses, which often limit the tax advantage. Understanding this system is the first step in examining your potential for tax savings. Correct classification is crucial for the next steps in your insurance and tax.
This distinction is the reason why deductibility does not always result in a direct tax refund. It depends on how much 'room' is left below the statutory maximum amounts, after your primary insurance contributions have been taken into account.
Limiting factor: The annual maximum amounts
The key point about deductibility is the statutory maximum limits for other provisions. For employees, civil servants, and pensioners, this limit is €1,900 per year. Self-employed individuals who fully pay their health insurance contributions themselves can claim up to €2,800. In most cases, these amounts are already fully used up solely by contributions to statutory health and long-term care insurance. An employee with a gross income of €45,000 already pays over €4,000 a year just for health insurance, thus easily reaching the maximum amount. Therefore, declaring supplementary dental insurance does not lead to any additional tax savings for many taxpayers.
For married couples filing jointly, the maximum amounts double accordingly to €3,800 (both employed) or up to €5,600 (both self-employed). Despite the higher limits, the challenge remains the same, as the joint basic coverage contributions are correspondingly higher. A precise examination of which insurances are deductible is therefore essential.
Practical Scenarios: Four Cases Where Dismissal Is Worthwhile
Although the maximum amounts present a hurdle, there are four typical scenarios where you can make your dental insurance tax-effective claims. Especially low earners and those with free insurance often benefit. In these cases, the contributions to basic coverage are so low that the maximum amount of 1,900 euros is not reached.
Here are four examples where a claim is likely:
Students: They often pay reduced health insurance contributions, leaving room for additional insurance under the maximum amount of 1,900 euros.
Family members with free insurance: Spouses or children who are co-insured in statutory health insurance do not pay their own contributions and can use the full maximum amount for their private supplementary insurance.
Civil servants with allowance entitlement: Since the allowance covers a large part of medical costs, contributions to private health insurance are often low enough not to exceed the limit.
Minijobbers: Those who have a minijob and pay flat-rate social security contributions may also have individual provident expenses that fall below the 1,900 euro threshold.
These examples show that a blanket statement is not possible, and an individual assessment is always advisable.
Expert tips for correctly entering information in the tax return
The correct entry in the tax return is crucial to retain the opportunity for a tax savings. Contributions to the dental supplementary insurance belong in the 'Anlage Vorsorgeaufwand'. The tax office requires this information to check the deductible amounts, even if a refund does not result in the end. Incorrect entries can lead to enquiries or a miscalculation.
Here's how to enter the values correctly:
Statutory insured individuals: Use line 22 of the 'Anlage Vorsorgeaufwand' for "Contributions to health insurance beyond basic coverage".
Privately insured individuals: Line 27 is intended for them to enter contributions for elective and additional services.
Check data transmission: Contributions to basic health and care insurance are transmitted electronically to the tax office directly by your health insurer.
Our expert tip: Request a certificate for the tax office from your insurer detailing the paid contributions. Many insurers now automatically provide this in the customer portal. This document lists the deductible elective and additional services separately and makes entry significantly easier. This way, you ensure that you know where to enter the insurances.
Legal Framework and Optimization Strategies
The tax treatment of retirement expenses is regulated in paragraph ten of the Income Tax Act (EStG). This law precisely defines which expenses count as basic provision and which are considered 'other' expenses. Case law, for example, through judgments of the Federal Finance Court, regularly confirms that pure comfort or optional benefits such as a private dental insurance do not belong to tax-privileged basic coverage. Therefore, crediting is only possible within the framework of limited maximum amounts.
Our expert tip: If you are privately insured, check the structure of your tariff. Some contracts combine basic and additional services. Ask your insurer for a breakdown of the contribution shares. This is the only way to ensure that the basic component is correctly and fully applied, and the additional component is accounted for within the maximum limits. A clear separation is crucial for maximizing tax savings.
Conclusion: A sensible protection with potential tax benefits
The possibility of deducting dental insurance from taxes is a welcome bonus, but should not be the main reason for taking out the insurance. The primary value lies in protection against high copayments, which can quickly reach several thousand euros. For most employees with average income, the deduction does not lead to a direct tax refund due to the already exhausted maximum amounts. Nevertheless, certain groups such as students, family policyholders, or civil servants benefit noticeably. Regardless of the tax effect, it is always advisable to include the contributions in the tax return. The tax office automatically checks the credit, so you will not be disadvantaged. The real question is not what a dental insurance costs, but what financial protection it offers.
Ultimately, securing your dental health is an important investment in your well-being. The potential tax benefit is a pleasant accompaniment that rounds off your financial planning.
Request an individual risk analysis now: Have your insurance situation checked free of charge and receive concrete suggestions for optimization.
More useful links
The Federal Ministry of Finance offers appendices to the Income Tax Act (EStH) for 2022, specifically Appendix 1a, Section II-1.
The Finance Office NRW provides information for private individuals about the tax treatment of contributions to health and long-term care insurance in the family context.
The Federal Statistical Office (Destatis) provides a PDF document about methods and principles of health expenditure accounting.
The Federal Statistical Office (Destatis) offers tables on various types of services in the area of health expenditures.
The Federal Ministry of Health provides information on dental treatments.
The Federal Administration Portal offers a description of a specific service.
The Consumer Advice Centre provides information on personal contributions and fixed subsidies for dental prosthetics and health insurance services.
The portal gesund.bund.de offers information on dental services.
The Taxpayers' Association explains how insurance contributions can be tax-favoured.
FAQ
What is the maximum deductible amount for dental insurance?
The maximum amount applies to all other pension expenses combined. It is €1,900 per year for employees, pensioners, and civil servants, and €2,800 for self-employed individuals and freelancers.
Do I need to send proof of the contributions to the tax office?
No, generally not. The data regarding your basic health insurance contributions is transmitted electronically. For supplementary insurance, entering the information in the tax declaration is sufficient. However, to be safe, request a contribution certificate from your insurer to have the correct figures on hand.
What is the difference between provisions and extraordinary burdens?
Pre-existing expenses are your insurance contributions, which you use to protect against risks such as illness. Exceptional burdens, on the other hand, are specific incurred medical costs that you had to bear yourself, such as the personal share of a dental bill.
Do married couples benefit from higher allowances?
Yes, when filing taxes jointly, the maximum amounts are combined. If both partners are employed, the combined maximum amount is 3,800 euros. However, the shared contributions to basic provision are also offset.
I am a student. Is it worth mentioning for me?
Yes, it is often worthwhile for students. Since the contributions to student health insurance are relatively low, the maximum amount of 1,900 euros is usually not reached, which means the contributions to supplemental dental insurance can reduce taxes.
Where can I find the exact amounts for my tax return?
Your health insurance and private supplementary insurance provide you with an annual certificate listing all relevant amounts for your tax return. You will usually find this in the online customer portal.
