ELStAM, employees, allowances for disabled people and survivors
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Für Kosten auf Grund einer Behinderung können Sie einen Behinderten-Pauschbetrag beantragen.
1. Amount of tax exemptions
From the assessment period 2021 onwards, the lump sums per year will be at least with a degree of disability
  • 20: 384 euros
  • 30: 620 euros
  • 40: 860 euros
  • 50: 1,140 euros
  • 60: 1,440 euros
  • 70: 1,780 euros
  • 80: 2,120 euros
  • 90: 2,460 euros
  • 100: 2,840 euros.

Up to the assessment period 2020, the lump sums per year with a degree of disability of

  • 25 and 30: 310 euros
  • 35 and 40: 430 euros
  • 45 and 50: 570 euros
  • 55 and 60: 720 euros
  • 65 and 70: 890 euros
  • 75 and 80: 1,060 euros
  • 85 and 90: 1,230 euros
  • 95 and 100: 1,420 euros

Blind and permanently helpless disabled people receive a lump sum of 7,400 euros (up to 2020: 3,700 euros) annually. The prerequisites must be proven by an ID according to § 69 Ninth Book of the Social Security Code (formerly: Severely handicapped ID), which is marked with the mark Bl or H, or by a notification of the classification in care level III.

The lump sum for surviving dependents is 370 euros per year. Survivors are people who have been granted ongoing survivor benefits, e. B. according to the Federal Supply Act or from the statutory accident insurance.

2. Validity period:

The allowance is granted as long as the identity document is valid.
The tax allowance for disabled people must be re-applied for if:

  • the validity period has expired,
  • the prerequisites are met for the first time or
  • Changes in the degree of disability have occurred.

3. Transfer of allowances to other persons:

  • If the lump sum is due to the spouse / registered partner or a child of the employee for whom he is entitled to an exemption for children or child benefit, and if these persons do not claim the lump sum, this can be taken into account for the employee.
  • Half of the lump sum due to a child is transferred to both parents, unless the child allowance has been transferred to the other parent.
  • A different division is possible at the joint request of the parents.
  • If one parent has died or does not live in Germany, the full amount can be taken into account for the other parent and thus transferred.

The lump sums can also be claimed as part of the income tax assessment (tax return).


Received from assessment period 2021

  1. People with a degree of disability of at least 80,
  2. People with a degree of disability of at least 70 and marked "G",
  3. People with the "aG", "Bl" or "H"

a disability-related travel allowance. In the cases of No. 1, this amounts to 900 euros, in the cases of No. 2 and 3: 4,500 euros

Form 'Application for income tax reduction' with tax identification number and signature (if applicable, both spouses / partners).
  • In writing (by letter): Severely handicapped ID card or (if the degree of disability is less than 50) certificate from the pension office or a corresponding notification (a copy is sufficient)
  • Personal: Severely handicapped ID or (if the degree of disability is below 50) certificate from the pension office or corresponding notification (original), identity paper
  • by authorized person: severely handicapped ID card or (with a degree of disability below 50) certificate from the pension office or corresponding notification, identity paper of the authorized person and written power of attorney

Hints:

  • For the form see links. The required attachments (here: at least the attachment "Special expenses / extraordinary charges") can be added to the main form by clicking the appropriate box on the first page.
  • No receipts are required for the transfer of the child allowance due to insufficient maintenance.
  • The 'Simplified application for income tax reduction' form no longer exists. Please use the form 'Application for income tax reduction' with the attachments children, special expenses / extraordinary burdens and advertising costs (see links).

Preconditions

From the assessment period 2021, the following persons are entitled to the lump sums:
1. Disabled people with a degree of disability of at least 20 or
2. Surviving dependents under the Federal Pension Act or from statutory accident insurance


The following persons were entitled to the lump sums up to the assessment period 2020:
1. Disabled people with a degree of disability of at least 25

Disabled people with a degree of disability of less than 50, but at least 25, are entitled to the corresponding lump sum under the following additional conditions:

  • Because of the disability, there is a statutory entitlement to a pension (e.g. accident pension, but not from the statutory pension insurance) or other ongoing payments or
  • the handicap has led to a permanent loss of physical mobility or is due to a typical occupational disease.

2. Surviving dependents under the Federal Pension Act or from statutory accident insurance

Hints

  • Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
  • The registration offices are responsible for changing the civil status data in the register (e.g. marriage, establishing a civil partnership, birth).
Section 33b Income Tax Act (EStG)

Related Links

  • Application for income tax reduction 2021
•    Den Pauschbeträge beantragen Sie in der jeweiligen Einkommensteuererklärung.

 

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