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Disability lump-sum allowance: save tax without itemized proof

A disability often brings additional costs. So that you do not have to prove all of them individually, there is the disability lump-sum allowance: a fixed tax allowance based on your degree of disability.

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People with disabilities can deduct a disability lump-sum allowance from their tax (§ 33b EStG), staggered by the degree of disability (GdB), without having to prove the disability-related costs individually.
With the marks 'H' (helpless), 'Bl' (blind) or 'TBl', as well as with care level 4 or 5, there is an increased lump-sum allowance. In addition, a disability travel-cost lump sum may come into consideration.

What you should do now

  1. 1

    1. Establish the GdB

    What matters is the degree of disability established in your severe disability pass or notice.

  2. 2

    2. Assign the lump-sum allowance

    The amount of the lump-sum allowance is staggered by the GdB; the marks H/Bl/TBl increase it.

  3. 3

    3. Enter it in the tax return

    Enter the lump-sum allowance in the extraordinary burdens schedule (proof: pass/notice).

  4. 4

    4. Check the travel-cost lump sum

    With certain marks, a disability travel-cost lump sum comes into consideration in addition.

Frequently asked questions

How high is the disability lump-sum allowance?

It is staggered by the degree of disability (GdB): the higher the GdB, the higher the lump-sum allowance (§ 33b EStG). With the marks 'H', 'Bl' or 'TBl', as well as with care level 4 or 5, there is a considerably increased lump-sum allowance. You should check the current amount for your GdB for the relevant tax year.

Do I have to prove my disability-related costs individually?

No, that is the advantage of the lump-sum allowance: you receive it without itemized proof of the ongoing disability-related costs, solely on the basis of your established GdB. The severe disability pass or the assessment notice serves as proof. In addition, a disability travel-cost lump sum can be claimed.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.