{"id":14689,"date":"2026-11-12T18:25:37","date_gmt":"2026-11-12T16:25:37","guid":{"rendered":"https:\/\/suw-steuerberatung.de\/investment-cost-allowance-for-care-services-in-nrw-calculation-deadlines-attestation\/"},"modified":"2026-11-12T21:45:27","modified_gmt":"2026-11-12T19:45:27","slug":"investment-cost-allowance-for-care-services-in-nrw-calculation-deadlines-attestation","status":"publish","type":"post","link":"https:\/\/suw-steuerberatung.de\/en\/investment-cost-allowance-for-care-services-in-nrw-calculation-deadlines-attestation\/","title":{"rendered":"Investment Cost Allowance for Care Services in NRW: Calculation, Deadlines &#038; Attestation"},"content":{"rendered":"<h2>Investment Cost Allowance for Care Services in NRW: Calculation, Deadlines &amp; Tips<\/h2>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIHxAA\" data-complete=\"true\" data-processed=\"true\">Outpatient care services in North Rhine-Westphalia benefit from a state-level investment cost allowance under the Senior and Care Act (APG NRW), which can be applied for directly through the local social welfare authority. Unlike in some other federal states, licensed outpatient services in NRW receive a <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">state-level investment cost allowance<!--TgQPHd|||[]--><\/strong> upon application directly from the local social welfare agency (e.g., the Social Services and Youth Welfare Office of the City of D\u00fcsseldorf).<\/div>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIHxAA\" data-complete=\"true\" data-processed=\"true\"><\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIHxAA\" data-complete=\"true\" data-processed=\"true\">Outpatient care services require a robust investment strategy: vehicles, IT infrastructure, mobile devices, medical equipment, and office premises are vital for operations, but capital-intensive.<!--TgQPHd|||[]--><\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIIRAA\" data-complete=\"true\" data-processed=\"true\">The financing of care facilities adheres to the nationwide system of <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">dual financing<!--TgQPHd|||[]--><\/strong>: <!--TgQPHd|||[]--><\/div>\n<ul class=\"XSq4R KI3fJ\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIJhAA\" data-complete=\"true\" data-processed=\"true\">\n<li style=\"list-style-type: none;\">\n<ul class=\"XSq4R KI3fJ\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIJhAA\" data-complete=\"true\" data-processed=\"true\">\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIJhAC\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Operating costs:<!--TgQPHd|||[]--><\/strong> These are refinanced through long-term care insurance remuneration paid by the nursing care insurance funds (Pflegekassen).<!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIJhAD\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Investment costs:<!--TgQPHd|||[]--><\/strong> Financial responsibility for these lies with the federal states. <!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><!--TgQPHd|||[]--><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!--TgQPHd|||[]--><\/p>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIKhAA\" data-complete=\"true\" data-processed=\"true\" aria-owns=\"action-menu-parent-container\">\n<figure id=\"attachment_14693\" aria-describedby=\"caption-attachment-14693\" style=\"width: 778px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-14693\" src=\"https:\/\/suw-steuerberatung.de\/wp-content\/uploads\/2026\/11\/duale-finanzierung-ambulante-pflege-investitionskosten-en-US-1024x572.jpg\" alt=\"Infographic on dual funding in outpatient care. On the left are operating costs, funded by care insurance funds and care reimbursement, depicted as stacks of euro coins. On the right are capital costs, refinanced through state funding and capital expenditure allowances, depicted with icons for an emergency vehicle, IT equipment and a practice building, as well as the S&amp;W logo in the bottom right-hand corner.\" width=\"778\" height=\"434\" srcset=\"https:\/\/suw-steuerberatung.de\/wp-content\/uploads\/2026\/11\/duale-finanzierung-ambulante-pflege-investitionskosten-en-US-1024x572.jpg 1024w, https:\/\/suw-steuerberatung.de\/wp-content\/uploads\/2026\/11\/duale-finanzierung-ambulante-pflege-investitionskosten-en-US-300x167.jpg 300w, https:\/\/suw-steuerberatung.de\/wp-content\/uploads\/2026\/11\/duale-finanzierung-ambulante-pflege-investitionskosten-en-US-768x429.jpg 768w, https:\/\/suw-steuerberatung.de\/wp-content\/uploads\/2026\/11\/duale-finanzierung-ambulante-pflege-investitionskosten-en-US.jpg 1376w\" sizes=\"auto, (max-width: 778px) 100vw, 778px\" \/><figcaption id=\"caption-attachment-14693\" class=\"wp-caption-text\">The dual funding system: whilst care insurance funds cover day-to-day operating costs, investments necessary for operations (vehicle fleet, IT, premises) are financed through state funding or a flat-rate investment allowance.<\/figcaption><\/figure>\n<\/div>\n<hr \/>\n<h3>How does the investment cost allowance for care services in NRW work?<\/h3>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIMhAA\" data-complete=\"true\" data-processed=\"true\">In NRW, public funding for outpatient care facilities is not calculated based on individual purchases, but on the service hours provided in the previous year and billed to long-term care insurance funds or aid schemes (Beihilfe). <!--TgQPHd|||[]--><\/div>\n<ul class=\"XSq4R KI3fJ\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAINxAA\" data-processed=\"true\" data-complete=\"true\">\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAINxAC\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Flat-rate amount:<!--TgQPHd|||[]--><\/strong> The funding rate in NRW is <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">\u20ac2.15 per full billed service hour<!--TgQPHd|||[]--><\/strong> (pursuant to SGB XI).<\/span><!--TgQPHd|||[]--><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAINxAH\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Calculation base (previous-year principle):<!--TgQPHd|||[]--><\/strong> The basis for the application in the current year is the services actually provided and billed during the <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">preceding calendar year<!--TgQPHd|||[]--><\/strong> (verified, among other things, by the trial balance of account class 4, account group 40 in accordance with the Care Accounting Regulation &#8211; PBV).<!--TgQPHd|||[]--><\/span> <!--TgQPHd|||[]--><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAINxAM\" data-sae=\"\" data-complete=\"true\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Important prohibition on deduction (no double burden):<!--TgQPHd|||[]--><\/strong> If a care service claims state funding under Section 12 APG NRW, it enters into a legally binding commitment <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">not to bill separate capital costs<!--TgQPHd|||[]--><\/strong> pursuant to Section 82 (2) Nos. 1 and 3 SGB XI to individuals in need of care during the funding period.<!--TgQPHd|||[]--><\/span><\/li>\n<\/ul>\n<hr \/>\n<h3>Step by step: Calculation according to the guidelines of the City of D\u00fcsseldorf<\/h3>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRRAA\" data-complete=\"true\" data-processed=\"true\">Using the official calculation sheet of the City of D\u00fcsseldorf (<strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\"><a href=\"https:\/\/formulare.duesseldorf.de\/forms\/frm\/f88ZpArXtDnJH8TM4hPVMphvMXXrmk4v\">Annex 1 to the application \u2013 Form 50\/3\/200a<\/a><!--TgQPHd|||[]--><\/strong>) (German language only) as an example illustrates how precisely service hours must be determined: <!--TgQPHd|||[]--><\/div>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRRAA\" data-complete=\"true\" data-processed=\"true\">\n<hr \/>\n<\/div>\n<div class=\"yhAwj\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\" data-sfc-inited=\"2\"><!--TgQPHd|||[]--><\/div>\n<h4 class=\"AdPoic\" role=\"heading\" aria-level=\"5\" data-wiz-attrbind=\"aria-level=KFdHHb_5p\/fLk2Md\" data-sfc-root=\"c\" data-hveid=\"CAAIRhAA\" data-complete=\"true\" data-processed=\"true\"><strong>1. Recording the billed euro amounts (previous year)<\/strong><!--TgQPHd|||[]--><\/h4>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRxAA\" data-complete=\"true\" data-processed=\"true\">First, the revenues billed to statutory\/private long-term care insurance funds and aid offices (Beihilfestellen) are recorded separately:<\/div>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRxAA\" data-complete=\"true\" data-processed=\"true\"><\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRxAA\" data-complete=\"true\" data-processed=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">a)<\/strong> Services based on care service packages (excluding LK 15, 15a, and 31\u201333)<\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRxAA\" data-complete=\"true\" data-processed=\"true\"><strong>b<\/strong><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">)<\/strong> Flat-rate home visit fees (LK 15 and 15a)<\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRxAA\" data-complete=\"true\" data-processed=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">c)<\/strong> Hourly billing for basic care and domestic assistance<\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRxAA\" data-complete=\"true\" data-processed=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">d)<\/strong> Hourly billing for domestic care assistance and LK 31\u201333<\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIRxAA\" data-complete=\"true\" data-processed=\"true\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">e)<\/strong> Hourly billing for substitute care \/ respite care (Section 39 SGB XI)<\/span><\/div>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAISRAA\" data-complete=\"true\" data-processed=\"true\"><\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAISRAA\" data-complete=\"true\" data-processed=\"true\"><em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">Practical tip:<!--TgQPHd|||[]--><\/em> If there were <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">changes in remuneration rates<!--TgQPHd|||[]--><\/strong> during the previous year (e.g., a new point value or an adjusted minute rate under Section 89 SGB XI), <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">a separate calculation form must be completed for each remuneration period<!--TgQPHd|||[]--><\/strong>.<\/div>\n<hr \/>\n<h4 class=\"AdPoic\" role=\"heading\" aria-level=\"5\" data-wiz-attrbind=\"aria-level=KFdHHb_79\/fLk2Md\" data-sfc-root=\"c\" data-hveid=\"CAAIShAA\" data-complete=\"true\" data-processed=\"true\"><strong>2. What counts \u2013 and what does not?<\/strong><!--TgQPHd|||[]--><\/h4>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAISxAA\" data-complete=\"true\" data-processed=\"true\">Not all revenue generated by a care service is eligible for funding.<!--TgQPHd|||[]--><\/div>\n<ul class=\"XSq4R KI3fJ\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAITBAA\" data-complete=\"true\" data-processed=\"true\">\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAITBAC\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Eligible items include:<!--TgQPHd|||[]--><\/strong> In-kind care benefits (Section 36 SGB XI), flat-rate home visit fees, consultation visits (Section 37 (3) SGB XI), services under Section 38a SGB XI (provided the presence staff is supplied by the care service), respite care (Section 39 SGB XI), and the relief amount (Section 45b SGB XI) <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">exclusively for care degree 1<!--TgQPHd|||[]--><\/strong>, provided it was used for outpatient nursing services (basic care).<!--TgQPHd|||[]--><\/span> <!--TgQPHd|||[]--><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAITBAH\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Non-eligible items include:<!--TgQPHd|||[]--><\/strong> Private self-pay patients, co-payments exceeding the benefit scope of Section 36 SGB XI, services billed to the social welfare office, services financed privately from care allowance (Pflegegeld), uninsured individuals, and the relief amount (Section 45b SGB XI) for <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">care degrees 2 to 5<!--TgQPHd|||[]--><\/strong>.<!--TgQPHd|||[]--><\/span><\/li>\n<\/ul>\n<hr \/>\n<h4 class=\"AdPoic\" role=\"heading\" aria-level=\"5\" data-wiz-attrbind=\"aria-level=KFdHHb_8e\/fLk2Md\" data-sfc-root=\"c\" data-hveid=\"CAAITRAA\" data-complete=\"true\" data-processed=\"true\"><strong>3. Conversion into service hours and funding amount<\/strong><!--TgQPHd|||[]--><\/h4>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIThAA\" data-complete=\"true\" data-processed=\"true\">The mathematical conversion is carried out on page 2 of Annex 1:<!--TgQPHd|||[]--><\/div>\n<ol class=\"T9WCjf qkgVBf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAITxAB\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Care service packages (a and b):<!--TgQPHd|||[]--><\/strong> The billed euro amount is divided by the agreed point value (including the point value for refinancing the training levy, if applicable). The total points are divided by <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">10<!--TgQPHd|||[]--><\/strong> (= service minutes) and then divided by <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">60<!--TgQPHd|||[]--><\/strong> (= <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">service hours (1)<!--TgQPHd|||[]--><\/strong>).<!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAITxAC\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Hourly billing (c to e):<!--TgQPHd|||[]--><\/strong> The euro amounts are divided by the respective minute rate (and by 60) or divided directly by the hourly rate (= <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">service hours (2)<!--TgQPHd|||[]--><\/strong>).<!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAITxAD\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" aria-owns=\"action-menu-parent-container\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Lump sum:<!--TgQPHd|||[]--><\/strong> The total of service hours (1) + (2) is multiplied by <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">\u20ac2.15<!--TgQPHd|||[]--><\/strong>.<\/span><\/li>\n<\/ol>\n<hr \/>\n<h3 class=\"ZLzG0d ncoeY E8xBUb\" role=\"heading\" aria-level=\"4\" data-wiz-attrbind=\"aria-level=KFdHHb_9f\/fLk2Md\" data-sfc-root=\"c\" data-hveid=\"CAAIURAA\" data-complete=\"true\" data-processed=\"true\">Attestation &amp; Deadlines: Why March 1 (and not May 31) is crucial<!--TgQPHd|||[[2,[null,null,1,null,null,null,null,null,null,null,null,null,[351768,null,0]],[],null,1]]--><\/h3>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIUhAA\" data-complete=\"true\" data-processed=\"true\">In practice, reporting and proof-of-claim deadlines in nursing care financing are often confused. For the <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">investment cost allowance for care services in NRW<!--TgQPHd|||[]--><\/strong>, a <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">strict preclusion deadline<!--TgQPHd|||[]--><\/strong> applies:<!--TgQPHd|||[]--><\/div>\n<ul class=\"XSq4R KI3fJ\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIUxAA\" data-complete=\"true\" data-processed=\"true\">\n<li style=\"list-style-type: none;\">\n<ul class=\"XSq4R KI3fJ\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIUxAA\" data-complete=\"true\" data-processed=\"true\">\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIUxAC\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Application deadline is March 1 of the application year:<!--TgQPHd|||[]--><\/strong> The application for investment cost funding must be submitted <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">anew each year and be received in full no later than March 1<!--TgQPHd|||[]--><\/strong> by the competent social welfare office (in D\u00fcsseldorf: <em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Amt f\u00fcr Soziales und Jugend, Willi-Becker-Allee 8<!--TgQPHd|||[]--><\/em>). Informal applications submitted merely to observe the deadline are inadmissible; late applications will be rejected. <em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">(Exception: Newly established care services may submit an application up to December 31 in the year operations commence.)<!--TgQPHd|||[]--><\/em><!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIUxAD\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Mandatory attestation by March 1:<!--TgQPHd|||[]--><\/strong> While in some areas supporting documentation may be submitted until the end of May, the City of D\u00fcsseldorf requires (pursuant to Item 3 of application form <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">50\/3\/200<!--TgQPHd|||[]--><\/strong>) that the <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">attestation of factual and mathematical correctness must be submitted no later than March 1<!--TgQPHd|||[]--><\/strong>. <em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">(Note: A few municipalities in NRW allow an extension until May 1 to submit the attestation \u2013 but D\u00fcsseldorf strictly enforces March 1.)<!--TgQPHd|||[]--><\/em><!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIUxAE\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Who is authorized to issue the attestation?<!--TgQPHd|||[]--><\/strong> The calculation form (Annex 1) must be signed and stamped both by the authorized representative of the care service and by a <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">tax advisor<!--TgQPHd|||[]--><\/strong>, an <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">auditor \/ certified public accountant<!--TgQPHd|||[]--><\/strong>, or the competent <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">umbrella welfare association<!--TgQPHd|||[]--><\/strong>.<!--TgQPHd|||[]--><\/span> <!--TgQPHd|||[]--><!--TgQPHd|||[]--><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!--TgQPHd|||[]--><\/p>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIVBAA\" data-complete=\"true\" data-processed=\"true\" aria-owns=\"action-menu-parent-container\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">Consequences for your accounting:<!--TgQPHd|||[]--><\/strong> In order for us as your tax consultancy firm to verify the trial balance (account group 40) and issue the attestation in good time before <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">March 1<!--TgQPHd|||[]--><\/strong>, your <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">financial and billing figures for the previous year must be fully available in January or at the latest by early February<!--TgQPHd|||[]--><\/strong>.<\/div>\n<hr \/>\n<h3 data-sfc-root=\"c\" data-hveid=\"CAAIVBAA\" data-complete=\"true\" data-processed=\"true\" aria-owns=\"action-menu-parent-container\">Checklist: Required documents for the application (D\u00fcsseldorf example)<\/h3>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIVBAA\" data-complete=\"true\" data-processed=\"true\" aria-owns=\"action-menu-parent-container\">\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIVxAA\" data-complete=\"true\" data-processed=\"true\">For a complete application to the City of D\u00fcsseldorf, the following documents must be submitted: <!--TgQPHd|||[]--><\/div>\n<ol class=\"T9WCjf qkgVBf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">\n<li style=\"list-style-type: none;\">\n<ol class=\"T9WCjf qkgVBf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIWBAB\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Application form<!--TgQPHd|||[]--><\/strong> (<em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">50\/3\/200<!--TgQPHd|||[]--><\/em>) with details regarding the operating agency, institutional identifier (IK number), shared living arrangements (if applicable), and bank details.<!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIWBAC\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Attestation including calculation<!--TgQPHd|||[]--><\/strong> (<em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Annex 1 \u2013 Form 50\/3\/200a<!--TgQPHd|||[]--><\/em>), fully completed and signed by both parties (care service + tax advisor\/auditor\/umbrella association).<!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIWBAD\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Trial balance of account class 4 (account group 40 only)<!--TgQPHd|||[]--><\/strong> detailing all relevant bookings from the previous year as accounting proof.<!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIWBAE\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Care supply contract pursuant to Section 72 SGB XI<!--TgQPHd|||[]--><\/strong> (copy, if the current version is not already on file).<!--TgQPHd|||[]--><\/span><!--TgQPHd|||[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIWBAF\" data-complete=\"true\" data-sae=\"\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Proof of authorization of representation \/ power of attorney<!--TgQPHd|||[]--><\/strong> (in case of changes compared to the previous year).<!--TgQPHd|||[]--><\/span> <!--TgQPHd|||[]--><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><!--TgQPHd|||[]--><\/p>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIWRAA\" data-complete=\"true\" data-processed=\"true\" aria-owns=\"action-menu-parent-container\"><em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">Notice regarding record retention &amp; reporting obligations:<!--TgQPHd|||[]--><\/em> All auditable records must be <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">retained for at least 10 or 8 years<!--TgQPHd|||[]--><\/strong>. Furthermore, any changes such as relocation, change of operator, change of legal form, or business closure must be reported to the social welfare office immediately, as failure to do so may result in clawback claims (Section 50 SGB X).<\/div>\n<\/div>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIVBAA\" data-complete=\"true\" data-processed=\"true\" aria-owns=\"action-menu-parent-container\">\n<hr \/>\n<h3 class=\"ZLzG0d ncoeY E8xBUb\" role=\"heading\" aria-level=\"4\" data-wiz-attrbind=\"aria-level=KFdHHb_ch\/fLk2Md\" data-sfc-root=\"c\" data-hveid=\"CAAIWxAA\" data-complete=\"true\" data-processed=\"true\">Digitalization &amp; Telematics Infrastructure (TI)<!--TgQPHd|||[[2,[null,null,1,null,null,null,null,null,null,null,null,null,[351768,null,0]],[],null,1]]--><\/h3>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIXBAA\" data-complete=\"true\" data-processed=\"true\">In addition to the ongoing investment cost allowance under APG NRW, outpatient services should take advantage of the <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">reimbursement regulations for the telematics infrastructure (TI)<!--TgQPHd|||[]--><\/strong>. Initial equipment expenses (connectors, card terminals, mobile components) and recurring operating costs are refinanced through separate funding agreements, providing extra relief for your investment budget.<\/div>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIXBAA\" data-complete=\"true\" data-processed=\"true\">\n<hr \/>\n<h3 class=\"ZLzG0d ncoeY E8xBUb\" role=\"heading\" aria-level=\"4\" data-wiz-attrbind=\"aria-level=KFdHHb_ct\/fLk2Md\" data-sfc-root=\"c\" data-hveid=\"CAAIXhAA\" data-complete=\"true\" data-processed=\"true\">Conclusion &amp; support from s&amp;w Steuerberatung<!--TgQPHd|||[[2,[null,null,1,null,null,null,null,null,null,null,null,null,[351768,null,0]],[],null,1]]--><\/h3>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIXxAA\" data-complete=\"true\" data-processed=\"true\">The investment cost allowance in NRW is a vital liquidity support \u2013 but it requires clean account allocation in care accounting (PBV) and strict timing at the beginning of the year. <!--TgQPHd|||[]--><\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIYBAA\" data-complete=\"true\" data-processed=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">Our recommendation for our existing clients:<!--TgQPHd|||[]--><\/strong> Coordinate your year-end financial statements and billing data for account group 40 with us early in January. We will review your service hour calculation in accordance with APG NRW requirements, issue the required <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">attestation for the City of D\u00fcsseldorf or your competent municipality<!--TgQPHd|||[]--><\/strong>, and ensure that all documents are submitted on time prior to <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\">March 1<!--TgQPHd|||[]--><\/strong>. <!--TgQPHd|||[]--><\/div>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIYBAA\" data-complete=\"true\" data-processed=\"true\">\n<hr \/>\n<\/div>\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIYRAA\" data-complete=\"true\" data-processed=\"true\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\" data-processed=\"true\"><a href=\"https:\/\/suw-steuerberatung.de\/en\/contact-sw-tax-consultants-in-duesseldorf-juechen-now\/\">Contact us<\/a> today for a non-binding consultation!<\/strong><\/div>\n<div data-sfc-cp=\"\" data-sfc-root=\"c\" data-hveid=\"CAAIYRAA\" data-complete=\"true\" data-processed=\"true\">\n<hr \/>\n<\/div>\n<\/div>\n<\/div>\n<p>Sources: <a href=\"https:\/\/service.duesseldorf.de\/suche\/-\/vr-bis-detail\/dienstleistung\/469\/show\">City of D\u00fcsseldorf<\/a>, <a href=\"https:\/\/www.kreis-mettmann.de\/\">Mettmann District<\/a>, <a href=\"https:\/\/www.kreis-unna.de\/index.php?object=tx,3674.2.1&amp;ModID=10&amp;FID=3674.763.1&amp;text=Investitionskostenf%C3%B6rderung_f%C3%BCr_ambulante_Pflegeeinrichtungen&amp;kuo=1&amp;call=suche\">Unna District<\/a><\/p>\n<p>Photos: AI-generated<\/p>\n<p>Disclaimer: We accept no liability for the accuracy and completeness of this information. The information provided here does not constitute actionable advice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investment Cost Allowance for Care Services in NRW: Calculation, Deadlines &amp; Tips Outpatient care services in North Rhine-Westphalia benefit from a state-level investment cost allowance under the Senior and Care Act (APG NRW), which can be applied for directly through the local social welfare authority. Unlike in some other federal states, licensed outpatient services in NRW receive a state-level investment [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14699,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[735],"tags":[732,731],"class_list":["post-14689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-care-services","tag-care-services","tag-investment-cost-allowance"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Everything you need to know about the investment cost allowance for care services in NRW: calculation under APG NRW, documents, tax advisor attestation &amp; strict March 1 deadline.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"s&amp;w\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/suw-steuerberatung.de\/en\/investment-cost-allowance-for-care-services-in-nrw-calculation-deadlines-attestation\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.4\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"s&amp;w Steuerberatung - Steuerberatung, betriebswirtschaftliche Beratung, Digitalisierung der Buchhaltung, deutschlandweit und international\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Investment Cost Allowance for Care Services in NRW | s&amp;w\" \/>\n\t\t<meta property=\"og:description\" content=\"Everything you need to know about the investment cost allowance for care services in NRW: calculation under APG NRW, documents, tax advisor attestation &amp; 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