Income and wage tax (people with disabilities)

Depending on the type and degree of disability (GdB), people with disabilities and their carers can claim higher living expenses for tax purposes.

• Lump sum for people with disabilities: EUR 384.00 to EUR 7,400
  depending on the degree of disability and disability marker

You can claim it in your annual income tax return or have it entered as an electronic wage tax deduction feature (ELStAM) for the monthly wage tax deduction.

As an employee, you can also have the lump sum of your wife or husband or your registered partner entered in your ELStAM. Your wife or husband or registered partner may then not claim the lump sum for themselves. This also applies to a disabled child for whom you are entitled to a child allowance or child benefit. An application is required for this.

The lump sum to which a child is entitled is usually transferred equally to both parents. A different allocation is possible upon joint application by the parents. If one parent has died or does not live in Germany, the lump sum can be transferred in full to the ELStAM of the other parent. There is then no longer any entitlement to claim extraordinary expenses for costs covered by the lump sum for people with disabilities.

The lump sum for people with disabilities covers the ongoing and typical costs for

• assistance with ordinary and recurring everyday activities,
• care and
• the increased need for laundry

are covered.

• Extraordinary expenses

All other disability-related expenses, such as surgical costs, medical treatment, cures, medical expenses and doctors' fees can also be recognised as extraordinary expenses.

• Lump sum as a carer of a person with a disability with mark H or care degree 2, 3, 4 or 5: EUR 600.00 to EUR 1,800 depending on the care degree or in the case of helplessness

• Travelling expenses:

For journeys to work, people with disabilities with a degree of disability

• of at least 70 or
• of at least 50 who are significantly impaired in their mobility in road traffic (G or aG sign),

EUR 0.30 per kilometre actually driven (EUR 0.60 per kilometre travelled) or the actual documented costs as income-related expenses.

Costs for disability-related private journeys can only be claimed as extraordinary expenses as part of a lump sum. The lump sum for people with

• with the sign G (significant walking disability) and a degree of disability of at least 70 or a degree of disability of at least 80 EUR 900.00.
• aG (exceptional walking disability), Bl (blind), TBl (deaf-blind) or H (helpless) EUR 4,500.

Note: You must provide the tax office with proof of all the above-mentioned tax benefits. You can usually obtain the necessary proof from the pension office.