Legal situation up to and including 2020:
Depending on the type and assessed degree of disability (GdB), disabled people and their carers can claim increased living expenses for tax purposes from their local tax office.
For disabled and severely disabled people with a GdB between 25 and 100, a lump sum of € 310 to € 1,420 per year is taken into account in the income tax assessment or wage tax deduction.
Please note:
In the case of a GdB of less than 50 but at least 25, the lump sum can only be taken into account if there is a statutory entitlement to a pension (e.g. accident pension, but not from the statutory pension insurance) or other current benefits due to the disability or if the disability has led to a permanent loss of physical mobility or is based on a typical occupational disease.
For severely disabled people with the Bl (blind) or H (helpless) mark, the lump sum is increased to €3,700 per year.
The lump sum (only) covers current and typical expenses for help with the usual and regularly recurring activities of daily living, for care and for increased laundry requirements. All other disability-related expenses - e.g. surgical costs as well as medical treatment, cures, medical costs, doctors' fees and travel costs - can also be taken into account as extraordinary expenses in accordance with § 33 EStG.
If the lump sum due to a disability is due to the employee's spouse/partner or a child for whom the employee is entitled to an allowance for children or child benefit, and if these persons do not claim the lump sum, it can be linked to the electronic wage tax deduction features (ELStAM). An application is required for this. The lump sum to which a child is entitled is generally transferred equally to both parents. A different allocation is possible upon joint application by the parents. If one parent is deceased or does not live in Germany, the lump sum can be transferred in full to the ELStAM of the other parent.
For expenses covered by the lump sum for the disabled, there is then no longer any entitlement to claim extraordinary expenses in the income tax return in accordance with Section 33 EStG.
For the carer of a disabled person, it is possible to deduct €924 per year as a lump sum for care. The prerequisite is that the carer does not receive any income for the care and that the care is provided in the home of the disabled person or the carer.
Disabled people with a degree of disability of at least 70 or at least 50 and a significant impairment of their mobility in road traffic can - instead of the distance allowance - claim the actual expenses for journeys to work by car of € 0.30 per km actually driven.
For private journeys, severely disabled people with the G mark and a degree of disability of at least 70 or a degree of disability of at least 80 can claim expenses of up to 3,000 km at € 0.30 each - i.e. € 900 - per year. In the case of severely disabled people with the aG mark (exceptional walking disability), the Bl mark (blind) or the H mark (helpless), private journeys of up to 15,000 km can be claimed at €0.30 each, i.e. €4,500 per year.
Please note:
All of the above tax benefits must be proven to the relevant tax office by submitting the relevant assessment notices. You can usually obtain the necessary proof from the pension office.
Legal situation from 2021:
Depending on the type and assessed degree of disability (GdB), disabled people and their carers can claim increased living expenses for tax purposes from their responsible tax office.
For disabled and severely disabled people with a GdB between 20 and 100, a lump sum of €384 to €2,840 per year is taken into account in the income tax assessment or wage tax deduction.
For people with severe disabilities with the disability mark Bl (blind), TBl (deaf-blind) or H (helpless), the lump sum increases to € 7,400 per year.
The lump sum (now) only covers current and typical expenses for help with the usual and regularly recurring activities of daily living, for care and for increased laundry requirements. All other disability-related expenses - e.g. surgical costs as well as medical treatment, cures, medical expenses and doctors' fees - can also be taken into account as extraordinary expenses in accordance with § 33 EStG.
Costs for travel caused by a disability can only be taken into account as a lump sum. The lump sum for travel costs due to a disability is €900 for people with a GdB of at least 80 or a GdB of at least 70 with the sign G (walking impaired). For people with the disability mark aG (exceptionally disabled), Bl (blind), TBl (deaf-blind) or H (helpless), the lump sum for travel costs is €4,500.
If the lump sum due to a disability is due to the employee's spouse/life partner or a child for whom the employee is entitled to an allowance for children or child benefit, and these persons do not claim the lump sum, it can be linked to the electronic wage tax deduction features (ELStAM). An application is required for this. The lump sum to which a child is entitled is generally transferred equally to both parents. A different allocation is possible upon joint application by the parents. If one parent is deceased or does not live in Germany, the lump sum can be transferred in full to the ELStAM of the other parent. For expenses covered by the lump sum for the disabled, there is then no longer any entitlement to claim extraordinary expenses in the income tax return in accordance with Section 33 EStG.
The carer of a disabled person has the option of deducting an annual lump sum for care. The prerequisite is that the carer does not receive any income for the care and that the care is provided in the home of the disabled person or the carer. The lump-sum care allowance is €600 for care grade 2 , €1,100 for care grade 3 and €1,800 for care grade 4 or 5 or the H mark (helpless).
Disabled people with a degree of disability of at least 70 or at least 50 and a significant impairment of their mobility in road traffic can claim the actual expenses for journeys to work by car of €0.30 per kilometer actually driven instead of the commuting allowance.
Please note:
All of the above tax benefits must be proven to the relevant tax office by submitting the relevant assessment notices. You can usually obtain the necessary proof from the pension office.
Note
You can also find information on tax benefits in the"Tax tips for people with a disability".