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Pauschbetrag für Menschen mit Behinderung beantragen

Mecklenburg-Vorpommern 99102002060003, 99102002060003 Typ 2/3

Inhalt

Leistungsschlüssel

99102002060003, 99102002060003

Leistungsbezeichnung

Apply for a lump sum for people with disabilities

Leistungsbezeichnung II

Apply for a lump sum for disabled people

Leistungstypisierung

Typ 2/3

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt mit Verrichtung und Detail

Leistungsgruppierung

Steuern (102)

Verrichtungskennung

Eintragung (060)

Verrichtungsdetail

for people with disabilities

SDG Informationsbereiche

  • Besteuerung in einem anderen Mitgliedstaat

Lagen Portalverbund

nicht vorhanden

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

01.12.2023

Fachlich freigegeben durch

Ministry of Finance Mecklenburg-Western Pomerania

Teaser

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

Volltext

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.

Erforderliche Unterlagen

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).

Voraussetzungen

  • Expenses as a result of the disability
  • People with a disability with a degree of disability of at least 20

Kosten

none

Verfahrensablauf

  • The lump sum for disabled persons is claimed in the income tax return.
  • The tax return can be submitted on paper or online.

Bearbeitungsdauer

  • The processing time depends on the processing status at the relevant tax office.

Frist

  • The deadline for submitting the income tax return is July 31 of the following year.

Weiterführende Informationen

Hinweise

nicht vorhanden

Rechtsbehelf

nicht vorhanden

Kurztext

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.

Ansprechpunkt

  • 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.

Zuständige Stelle

  • 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.