Apply for a lump sum for disabled people

If you have a disability, you can choose whether to claim your disability-related expenses in detail in your income tax return or to claim a lump sum. The lump sum is used to cover the costs of assistance with ordinary and regularly recurring daily activities and expenses for increased laundry requirements and care expenses. If you choose the lump sum, you cannot claim the care expenses as exceptional charges or the tax reduction for care benefits in the household. The lump sum is staggered according to the degree of disability. Blind and helpless disabled people receive an increased lump sum.

The tax return indicates the degree of disability, evidence is necessary if it has not already been submitted to the tax office. In the event of disability, you will receive the proof from the authority responsible for the implementation of the Federal Supply Act (e.g. .B. Versorgungsamt).


Preconditions
Expenses as a result of disability Disabled persons with a degree of disability of less than 50, however, are only entitled to the corresponding lump sum if they are if, because of the disability, there is a statutory right to a pension (e.B. an accident pension, but not a pension from the statutory pension insurance) or other current remuneration, or where the disability has resulted in a permanent loss of physical mobility or is due to a typical occupational disease.
The disability lump sum is applied for in the income tax return The tax return can be made in paper or online

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
25.09.2020