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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 you want to claim your disability-related expenses individually or claim 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 income tax reduction procedure or in the income tax return. Proof is required if this has not already been submitted to the tax office. If you have a disability, you can obtain the proof from the authority responsible for implementing the Federal Pension Act (e.g. pension office).

- Expenses as a result of the disability

- Determined degree of disability

None

The disability lump sum is applied for in the income tax return or already in the income tax reduction procedure

If you have a disability, you can choose whether the expenses associated with the disability are claimed individually in the income tax return or whether you would like to claim a lump sum. The lump sum is graduated according to the degree of disability.

Contact the tax office responsible for you. You can find this out using the tax office search on the website of the Federal Central Tax Office.