Pauschbetrag für behinderte Menschen beantragen

You can apply for a disability allowance for costs due to a disability.

If you have a disability, you can choose whether to claim your disability-related expenses in detail on your income tax return or to claim a lump sum.

The lump sum covers expenses for assistance with the ordinary and regularly recurring activities of daily living and expenses for increased laundry needs as well as care expenses. If you choose the lump sum, you cannot claim the care expenses as extraordinary expenses or the tax reduction for care services in the home.

The lump sum is graduated according to the degree of disability.

Blind persons, deaf-blind persons and helpless disabled persons receive a higher lump sum.

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

In case of disability, you will receive the proofs from the authority responsible for the implementation of the Federal Supply Act (for example, supply office).

Expenses as a result of disability from a degree of disability of at least 20

None

• The disability lump sum is claimed in the income tax return
• You can submit the tax return in paper form or in the online procedure

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

• The deadline for filing the 2022 income tax return is 02.10.2023
• The deadline for filing the income tax return 2023 is 02.09.2024
• The submission deadline for the income tax return from 2024 is 31.7. of the following year

• Tax allowances registration for people with disabilities.
• If a disability exists, the taxpayer can choose whether to claim the disability-related expenses in detail on the income tax return or to claim a lump sum.
• The lump sum is graduated according to the degree of disability.
• Prerequisite: expenses as a result of the disability from a degree of disability of at least 20.
• responsible: Tax office

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

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