Apply for a lump sum for disabled people Unfortunately this specification of service has not yet been completely translated.

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 compensates for the expenses for assistance with the usual 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.


In the tax return, the degree of disability is indicated, proof is necessary if these have not already been presented 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
  • However, disabled persons with a degree of disability of less than 50 are entitled to the corresponding lump sum only 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.

Related Links

  • § 33b Income Tax Act (EStG)
  • §§ 33b, 33b Abs. 3 Einkommensgesetz (EStG)
  • The disability lump sum is applied for in the income tax return
  • The tax return can be filed in paper or in the online procedure

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Last update or date of publication
25.09.2020