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• Forms for paper tax returns
• Online procedure

If you have a disability, you can choose whether to claim your disability-related expenses in detail in your income tax return or to claim a lump sum.
The lump sum covers expenses for assistance with the usual and regularly recurring activities of daily living and expenses for increased laundry needs as well as care expenses. If you choose the lump sum, you cannot claim the care expenses as extraordinary expenses or the tax reduction for care services in the household.
The lump sum is graduated according to the degree of disability.
Blind and helpless disabled persons receive a higher lump sum.

• Expenses as a result of disability
• However, disabled persons with a degree of disability of less than 50 are only entitled to the corresponding lump sum,

- if there is a legal entitlement to a pension (e.g. accident pension, but not a pension from the statutory pension insurance) or to other current benefits as a result of the disability, or

- if the disability has led to a permanent loss of physical mobility or is based on a typical occupational disease.

The degree of disability is stated in the tax return, proof is necessary if this has not already been submitted to the tax office.

In case of disability, you will receive the proofs from the authority responsible for the implementation of the Federal Supply Act (e.g. supply office).

None

• The disability lump sum is claimed in the income tax return
• The tax return can be submitted on paper or online

• The deadline for filing the income tax return is 31 July of the following year.

• The relevant tax office decides on the applications in the tax return
• You can find the tax office responsible for you using the tax office finder on the website of the Federal Central Office

• Tax office finder

• § Section 33b of the Income Tax Act (EStG)
• §§ Sections 33b, 33b (3) of the Income Tax Act (EStG)

• Further information on tax topics

• Senator for Finance Bremen