Did you know that the disability allowance can help you to significantly reduce your tax burden? These tax benefits are specifically intended for people with disabilities or a certain level of care and can be claimed in different amounts depending on the degree of disability (GdB).
In this article, you will find out which requirements you need to meet and how you can effectively use the lump sum in your tax return.
What is the lump sum for the disabled?
The lump sum for disabled persons is a tax concession for people with disabilitieswhich enables them to claim certain extraordinary expenses in their tax return. The lump sum for the disabled provides valuable financial relief for people with disabilities and helps them to claim their higher costs and additional expenses in their tax return. This lump sum covers all typical expenses and provides assistance with ordinary and regularly recurring daily living activities for care, including costs for care or increased laundry requirements. The aim is to help people with disabilities to reduce their financial burdens and thus improve their quality of life.
The amount of the lump sum is based on the degree of disability (GDB) and can vary depending on the disability mark. In order to apply for the lump sum for the disabled, certain requirements must be met, including the determination of the degree of disability and accurate documentation of your expenses. When preparing your tax return, it is crucial to provide all relevant information completely and accurately in order to receive the maximum amount.
The lump sum for the disabled as valuable support
The lump sum for the disabled offers an excellent opportunity to take advantage of tax benefits and tax relief for people with disabilities. This lump sum depends on the degree of disability (GdB) and enables you to claim extraordinary costs that arise in the context of your impairment.
Depending on your GdB, you can claim different amounts in your tax return, which can lead to considerable relief. The amount of the lump sum varies, with different characteristics being taken into account. It is important to check the conditions for claiming the lump sum carefully in order to use the full amount effectively.
There is also a lump sum for care, which is available as additional support if a degree of care has been determined. This financial relief is not only important for those affected, but also for their relatives, who often have to bear additional costs. Take advantage of this opportunity to make the most of your tax benefits.
Advantages of the disability lump sum for those affected
The lump sum for the disabled offers people with disabilities valuable financial relief by allowing them to claim extraordinary costs incurred as a result of their disabilities against tax. When filing your tax return, you can claim different lump sums depending on the degree of disability (GdB) and the disability mark, which has a positive effect on your tax burden.
The amount of the lump sum is staggered and depends on your care degree and the specific burdens you may have to bear. For example, those with a higher GdB can claim more money back. It is also important for family carers to know that they can benefit from these tax advantages, which makes the financial situation easier. Certain requirements must be met in order to successfully apply for the disability lump sum, but the bureaucratic effort is well justified by the potential for a higher refund.
How to apply for the disability lump sum correctly
Here you will find a step-by-step guide to applying for the disability lump sum:
Check the requirements
- Degree of disability (GdB): Make sure that your GdB is at least 20. Also check whether you have the corresponding disability markings.
- Eligibility: The lump sum can only be applied for if your disability has been officially recognized. This is done by the responsible pension office or a similar institution.
Obtain the necessary documents
- Disability certificate: Have the official certificate showing your GdB and any special features ready.
- Evidence of care and support costs: If you wish to claim additional costs, collect all relevant invoices and evidence.
Select the method of assertion
- Disability lump sum: Decide whether you want to claim the lump sum or the actual costs as extraordinary expenses. Please note that if you choose the actual costs, you must provide individual receipts.
Completing the tax return
- Annex "Extraordinary burdens" (Annex 33): Fill in this annex and indicate your GdB and the corresponding markings.
- Enter the lump sum: Enter the lump sum applicable to your GdB in the corresponding fields.
Filing the tax return
- Observe deadlines: Submit your tax return to the tax office by the deadline, either electronically or in paper form.
- Enclose supporting documents (if necessary): Enclose all necessary supporting documents if you are actually claiming costs and not just applying for the lump sum.
Waiting for the tax assessment notice
- Processing time: Wait for the decision from the tax office. This may take several weeks.
- Checking the tax assessment notice: Check the tax assessment notice for correctness, in particular the amount of the recognized lump sum.
Contact with the tax office (if necessary)
- Clarify questions: If you have any uncertainties or problems, you can always contact the relevant tax office for support.
Accept tax assessment notice or lodge an objection
- Appeal: If you are not satisfied with the decision, you have the option of lodging an appeal within one month. In this case, you should give good reasons for your appeal.
Degree of disability (GdB) and its meaning
The degree of disability (GdB) is a decisive factor in the calculation of the lump sum for the disabled. It is determined individually for each person with a disability and largely determines the amount of the lump sum that you can claim in your tax return.
A GdB of at least 20 is required in order to receive the lump sum for the disabled. This classification ensures that only people who actually have a disability and whose quality of life is impaired as a result can benefit from the corresponding tax relief.
These regulations are intended to ensure that the financial relief is distributed fairly and corresponds to the real needs of those affected.
Amount of the lump sum and care lump sum
The lump sum for the disabled allows you to claim extraordinary costs incurred as a result of a disability against tax. The amount of the lump sum varies depending on the degree of disability (GdB) and the corresponding markings on the severely disabled person's ID card.
| Degree of disability (GdB) | Amount of the lump sum for the disabled |
| 20 | 384 € |
| 30 | 620 € |
| 40 | 860 € |
| 50 | 1140 € |
| 60 | 1440 € |
| 70 | 1780 € |
| 80 | 2120 € |
| 90 | 2460 € |
| 100 | 2840 € |
| Characteristics H (helpless), Bl, TBl/ care degree 4 or 5 | 7400 € |
It is important to note that these amounts can be adjusted annually and are based on the legal framework. For the most accurate and up-to-date information, it is advisable to consult the latest information from the Federal Ministry of Finance or tax consultancy offices.
Disability-related travel allowance
The disability-related travel allowance is a tax benefit available to people with disabilities to cover additional travel costs incurred due to their health limitations. This allowance can be claimed if certain conditions are met, in particular when using private vehicles, taxis, or public transportation for medical purposes or to participate in social life.
There is a fixed flat rate that is charged per kilometer driven. This regulation is intended to alleviate the financial burden caused by the increased need for mobility due to the disability. In order to apply for the flat-rate travel allowance, appropriate evidence and, if necessary, receipts for the actual journeys must be provided.
Right to choose - lump sum or actual costs
You have the choice of claiming either the lump sum for the disabled or the actual costs as extraordinary expenses in your tax return. If you opt for the lump sum, all regular and typical costs that are usually incurred due to a disability are already covered. This makes your tax return much easier, as you do not have to deal with listing and documenting all individual expenses.
Alternatively, you can also choose the actual costs. In this case, it is your responsibility to carefully collect and keep all invoices and receipts. These documents are important in case the tax office carries out an audit and you have to prove which expenses you have incurred. This option can be more time-consuming, but offers the opportunity to claim specific and possibly higher expenses.
Transferability of the lump sum
The disability lump sum can be transferred to you on application if it is due to a child for whom the parents receive child benefit. This enables you to benefit from the tax advantages provided for the child and thus offers you additional financial relief.
You also have the option of transferring the lump sum to your spouse, provided they submit the tax return for the joint income. In this way, the lump sum can be used sensibly in the tax return and you benefit from the tax relief resulting from joint assessment.
