Steuerfreibeträge für Menschen mit Behinderung beantragen

For costs due to a disability, you can apply for a disability lump sum.

If you have a disability, you can choose whether to claim your disability-related expenses in detail in the income tax return or to claim a lump sum.
The lump sum covers the expenses for assistance with the ordinary and regularly recurring activities of daily life and expenses for an increased need for laundry as well as the care expenses. If you choose the lump sum, you can neither claim the care expenses as extraordinary burdens nor the tax reduction for care services in the household.
The lump sum is staggered according to the degree of disability.
Blind and helpless disabled people receive an increased lump sum.

In the tax return, the degree of disability is indicated, proof is necessary if these have not already been submitted to the tax office.

In the event of a disability, you will receive the evidence from the authority responsible for implementing the Federal Pension Act (e.B. Pension Office).

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

• if due to the disability there is a statutory entitlement to a pension (e.B accident pension, but not a pension from the statutory pension insurance) or to other current benefits, or

• if the disability has led to a permanent loss of physical mobility or is due to a typical occupational disease.

None

• The disability lump sum is applied for in the income tax return
• The tax return can be submitted in paper or in the online procedure

• The processing time depends on the processing status in the respective responsible tax office

• The deadline for filing the income tax return is 31.7. of the following year

If there is a disability, the taxpayer can choose whether the expenses related to the disability are claimed in detail in the income tax return or whether he wants to claim a lump sum.
The lump sum is staggered according to the degree of disability.

Tax office