Pauschbetrag für Menschen mit Behinderung beantragen
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If you have a disability, you can choose whether to claim your disability-related expenses individually in your income tax return 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 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 have a disability, 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
- People with a disability with a degree of disability of at least 20
- The lump sum for disabled persons is claimed in the income tax return.
- The tax return can be submitted on paper or online.
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.