Steuerfreibeträge Eintragung für Menschen mit Behinderung

You can apply for a lump sum for disabled persons for costs incurred due to a disability.

If you have a disability, you can choose whether to claim your disability-related expenses individually in your income tax return or make use of a lump sum.
The lump sum covers expenses for help with the usual and regularly recurring activities of daily living and expenses for increased laundry requirements as well as care expenses. If you choose the lump sum, you can neither claim the care expenses as extraordinary expenses nor the tax reduction for care services in the household.
The lump sum is graduated according to the degree of disability.
Blind and helpless disabled people receive a higher lump sum.

The degree of disability is stated in the tax return, proof is required if this has not already been submitted to the tax office.

If you are disabled, you can obtain the proof from the authority responsible for implementing the Federal Disability Relief Act (e.g. pension office).

• Expenses as a result of the disability
• However, disabled persons with a degree of disability of less than 50 are only entitled to the corresponding lump sum,

- if the disability gives rise to a statutory entitlement to a pension (e.g. accident pension, but not a pension from the statutory pension insurance scheme) or to other current benefits, or

- if the disability has led to a permanent loss of physical mobility or is based on a typical occupational disease.

• The disability lump sum is claimed in the income tax return
• The tax return can be submitted on paper or online

This service is provided by the tax offices. Find your local tax office at https://ias.fin-nrw.de/.

If there is a disability, the taxpayer can choose whether to claim the expenses associated with the disability individually in the income tax return or to claim a lump sum.
The lump sum is graduated according to the degree of disability.

• You can find the contact details of the tax office responsible for you via the tax office finder on the website of the Federal Central Office

• The relevant tax office decides on the applications in the tax return
• You can find the tax office responsible for you using the tax office finder on the website of the Federal Central Office