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.