Apply for a lump sum for disabled people

For costs due to a disability, you can apply for a disability lump sum.

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, deaf-blind and people with disabilities receive an increased lump sum.


In the tax return, the degree of disability is indicated, proof is necessary if these have not already been submitted to the tax office.

In the event of disability, you will receive the evidence from the authority responsible for implementing the Federal Pension Act (e.B. Pension Office).

Related Links

  • Paper tax return forms
  • Online procedure

Preconditions

  • Expenses as a result of disability

if due to the disability there is a statutory entitlement to a pension (e.B accident pension, but not a pension from the statutory pension insurance) or to other current benefits, or

if the disability has led to a permanent loss of physical mobility or is due to a typical occupational disease.

Valid until the assessment period 2020 :

People with disabilities with a degree of disability of at least 25 receive a lump sum. The amount of the lump sum depends on the amount of the degree of disability. However, persons with disabilities with a degree of disability of less than 50 are only entitled to the corresponding lump sum if:

if due to the disability there is a statutory entitlement to a pension (e.B accident pension, but not a pension from the statutory pension insurance) or to other current benefits, or

if the disability has led to a permanent loss of physical mobility or is due to a typical occupational disease.

Valid from the assessment period 2021 :

  • People with disabilities with a degree of disability of at least 20 receive a lump sum. The amount of the lump sum depends on the amount of the degree of disability.
  • Further information on tax issues

Related Links

  • ยง 33b Income Tax Act (EStG)
  • The disability lump sum is applied for in the income tax return
  • The tax return can be submitted in paper or in the online procedure

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
27.01.2022