Working as a Tagesmutter or Tagesvater in Germany: Permits, Income, and Taxes
Find your route
3 quick steps
A Tagesmutter or Tagesvater is a specialist in family-based daycare, known in German as Kindertagespflege. This format exists alongside nurseries and kindergartens and is most often sought after by families with young children who value small group sizes, flexible schedules, and more personal interaction.
The work only looks simple on the surface. In Germany, it is a regulated activity: traditional Kindertagespflege typically requires a Pflegeerlaubnis permit, a suitability check by the Jugendamt, suitable premises, qualifications, insurance, and a clear tax structure.
When Is a Pflegeerlaubnis Required?
According to § 43 SGB VIII, a permit is required if a person wishes to provide childcare:
- outside the parents’ home;
- part-day care;
- more than 15 hours per week;
- for a fee;
- longer than three months.
This is precisely the type of arrangement people usually have in mind when they talk about a Tagesmutter or Tagesvater. The Jugendamt issues the permit after conducting a suitability assessment. It typically allows the provider to care for a maximum of five children from different families at the same time, though the agency may set a lower limit. State regulations may provide for expanded models, such as Großtagespflege, especially if the provider has pedagogical training.
If care takes place in the parents’ home, it is usually not considered Kindertagespflege but rather the work of a nanny or Kinderfrau under an employment contract. In such cases, the focus is no longer on the Pflegeerlaubnis but on labor law, the minimum wage, a “minijob,” or regular employment.
A childcare permit is valid for a limited time: it is usually issued for five years. To renew it, the documents, working conditions, and suitability are reviewed again.
Who the Jugendamt Considers a Suitable Candidate
A teaching degree helps, but it does not, on its own, replace the license. A Tagesmutter or Tagesvater can be someone without a relevant college degree, provided they complete the local application process and demonstrate personal, professional, and domestic suitability.
Typically, the Jugendamt and Fachberatung look at:
- reliability, responsibility, and emotional stability;
- Experience and willingness to work with young children;
- the ability to collaborate with parents, the Jugendamt, doctors, and other specialists;
- Sufficient German language skills for communication, contracts, and documentation;
- a safe space with areas for playing, sleeping, eating, and moving around;
- basic knowledge of pedagogy, adaptation, daily routines, hygiene, and first aid;
- No serious risks according to an extended criminal background check;
- Proof of measles immunization or a medical exemption if vaccination is not possible.
How to Become a Tagesmutter: A Step-by-Step Guide
Your first point of contact is your local Jugendamt or its affiliated Fachberatung/Kindertagespflegebüro. That’s where you’ll get an up-to-date list of required documents and explanations of local requirements regarding facilities, qualifications, payments, and insurance.
1. Pass the Eignungsfeststellung
Eignungsfeststellung — an assessment of the candidate’s suitability. It may include a questionnaire, an interview, a home visit, an assessment of motivation, a discussion of the future educational approach, and an evaluation of the conditions in the apartment or other premises.
2. Gather the necessary documents
The exact list depends on the city and state, but the following are often required:
- erweitertes Führungszeugnis — an extended criminal background check;
- a medical certificate of fitness;
- a first-aid course for children;
- proof of measles vaccination or medical exemption;
- documents proving qualifications or enrollment in a course;
- a childcare concept;
- Documentation regarding the premises, if care will not take place in the parents’ home.
3. Obtain Qualifications
There is no single federal training program for all of Germany. In practice, basic programs and QHB training are common. Many regions focus on broader qualifications, but the specific scope, recognition of prior teaching experience, and possible exemptions are determined by the local authorities.
| Section | What is typically checked |
|---|---|
| Reliability | extended criminal background check, application form, interview |
| Health and Safety | medical certificate, first aid for children, measles protection |
| Qualifications | Basic course, QHB, internship, or local assessment |
| Premises | home visits, safety, hygiene, space for sleeping and playing |
| Legal status | Pflegeerlaubnis, right to self-employment or employment |
4. Check immigration status
For non-EU citizens, obtaining a Pflegeerlaubnis alone is not sufficient. Your residence permit must authorize self-employment or specific employment. Before starting, you should check the wording in your residence permit and, if necessary, apply for a permit for self-employment.
5. Choose a business model
A Tagesmutter or Tagesvater can work from home, in a rented space, alongside other professionals, or—under a different legal framework—in their parents’ home. The specific requirements for inspections, contracts, taxes, insurance, and liability depend on this arrangement.
| Format | Typical Status | What’s Important |
|---|---|---|
| At home | usually self-employed | Pflegeerlaubnis, housing inspection, child limit, self-organized daily schedule |
| In a separate location | more often a self-employed activity | facility requirements, approval from the Jugendamt, sometimes the Bauamt, and fire safety compliance |
| In the parents’ home | more often paid work | parents as employers, minimum wage, “minijob,” or a standard employment contract |
| Large-scale daycare | collaboration among several professionals | state regulations, separate organization, stricter requirements for the premises |
6. Prepare documents for families
Before accepting your first child, you should prepare a contract, payment and absence policies, a daily schedule, an educational concept, a list of emergency contacts, parental consent forms, a procedure for handling a child’s illness, and basic documentation of care hours.
How Payments and Income Work
There is no uniform rate across Germany. If a child attends publicly funded Kindertagespflege, payments are made in accordance with the provisions of § 23 SGB VIII and the local Jugendamt. They typically consist of reimbursement for the child’s living expenses, a fee for childcare services, and compensation for certain insurance premiums.
The amount of compensation is determined by the local public youth welfare agency (Jugendhilfe) or state law. Therefore, relying on an “average rate for Germany” is risky: the same schedule can yield different earnings in Berlin, Munich, a small town, or a rural area.
In the private model, parents can pay directly. In this case, the rate is typically determined by market conditions, agreements, the schedule, meals, additional hours, and the provider’s qualifications. However, private payment does not exempt the provider from taxes, contracts, and licensing requirements if the service is, in fact, Kindertagespflege.
Income is most strongly influenced by:
- the number of authorized and actually occupied spots;
- contracted childcare hours;
- the children’s ages and local rules regarding additional payments;
- payment for meals and supplies;
- sick leave, vacation, and substitutes;
- rent, insurance, supplies, and time spent on paperwork.
Requirements for Premises and Safety
The Jugendamt doesn’t check for designer renovations; rather, it assesses whether the space is suitable for the daily care of young children. Children must have a place to play, move around, eat, sleep, and rest without unnecessary risks.
Typically, they look at:
- safety of windows, stairs, electrical outlets, sharp corners, the kitchen, and storage of cleaning supplies;
- hygiene and the ability to clean the premises regularly;
- a place for sleeping and quiet rest;
- space for play and physical activity;
- age-appropriate materials and toys;
- access to walking paths, a yard, a park, or another safe outdoor environment;
- the ability to quickly pick up children in an emergency.
If care takes place in a separate building, the requirements often become stricter. In addition to the Jugendamt, approvals may be needed regarding the use of the facility, building codes, or fire safety. This is particularly important for large-scale daycare (Großtagespflege).
Taxes and Reporting
A self-employed Tagesmutter usually reports her income as self-employment. Income from Kindertagespflege must be reported on the tax return, regardless of whether the Jugendamt or the parents pay directly.
In practice, this means:
- registration of the business with the Finanzamt;
- tracking income and expenses;
- Income-Excess Accounting;
- Annexes S and EÜR in the tax return;
- File your return via Elster or with the help of a tax advisor.
Kindertagespflege is not considered a business (Gewerbe), so standard registration with the Gewerbeamt is not required, and business tax (Gewerbesteuer) generally does not apply. Kindertagespflege services are typically exempt from VAT if the provider holds a Pflegeerlaubnis or has confirmed suitability through the Jugendamt.
For expenses, you can use either actual expense tracking or a flat-rate allowance. Starting in 2023, the official Handbuch Kindertagespflege specifies a flat-rate operating expense allowance of up to 400 euros per month per child for 40 hours of care per week; for fewer hours, the amount is reduced proportionally. If actual expenses are higher, they can be claimed with supporting documentation, but you cannot mix both approaches within the same year.
Insurance and Social Security Contributions
Insurance coverage depends on whether the work is self-employed or based on an employment contract.
For independent child day care, the following are important:
- Rentenversicherung: The obligation to pay may arise if your income exceeds a certain threshold; check with Deutsche Rentenversicherung for current amounts.
- Health insurance (Krankenversicherung) and long-term care insurance (Pflegeversicherung): Health insurance is required in Germany. Eligibility for family insurance depends on income and whether the activity is considered a primary occupation.
- Unfallversicherung: Self-employed child care providers are generally subject to mandatory accident insurance through the BGW.
- Haftpflicht: Standard personal liability insurance is often insufficient; professional liability insurance or a solution through the Träger/Jugendamt is required.
With public funding, the Jugendamt may reimburse accident insurance and half of the documented costs for pension, health, and long-term care insurance, provided the conditions of § 23 SGB VIII are met. The exact amounts and procedures must be clarified before starting work.
If a person works as a nanny in the parents’ home under an employment contract, the rules of regular employment apply: salary, contributions, the minimum wage (Mindestlohn), a Minijob, or full-time employment.
What’s Important for Foreigners
For those who have moved to Germany, the main issue is not only qualifications but also the right to work in the chosen model. If a residence permit only allows salaried employment, running your own Kindertagespflege may not be possible without an additional permit. If you plan to work for yourself, it’s helpful to understand in advance how the process of starting your own business works and how it differs from an employment contract.
You should also take the German language into account. Even if families speak Russian or English, the paperwork, background checks, and communication with the Jugendamt, doctors, and schools require a strong command of German.
How to Increase Your Chances of Attracting Families
Parents look for more than just price. What matters to them is a smooth transition, safety, a stable routine, communication, clear policies regarding illness, meals, sleep, and outdoor play.
A brief written concept is helpful:
- What age range of children do you accept?
- How does the adjustment period work?
- What is the group’s daily routine?
- how meals, nap times, and outings are organized;
- What happens if a child or a caregiver gets sick?
- how parents receive feedback;
- What are the rules regarding vacations, cancellations, and overtime?
Conclusion
Working as a Tagesmutter or Tagesvater can become a stable, self-employed profession, but you need to start by contacting your local Jugendamt—not by calculating an approximate hourly rate. First, check your Pflegeerlaubnis, qualifications, facilities, eligibility for self-employment, taxes, and insurance. Only then does it make sense to calculate the financial aspects: actual spots, care hours, payments, expenses, vacation time, sick leave, and substitutes.
