Yes, some of the costs associated with an au pair, including pocket money, accommodation and meals based on the official benefit-in-kind rates, agency placement fees, travel expenses and insurance, can be claimed for tax purposes as childcare expenses and household-related services.
If the child being cared for is under the age of 14, you can claim up to 80% of the costs, subject to a maximum eligible amount of €6,000. This means you can deduct up to €4,800 per year.
If the au pair also carries out household tasks, you can deduct 20% of costs of up to €20,000, with a maximum deduction of €4,000.
It is best to specify the percentage split between childcare and household tasks in the au pair contract. This gives you supporting documentation for the information you submit to the tax office.