Lump sum for the disabled

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Legal status: March 6, 2007

Because of the extraordinary burdens that a disabled person incurs directly as a result of their disability , they can reduce the assessment base for their income tax with a flat-rate amount for disabled persons ( Section 33b (1) sentence 1 EStG). A lump sum for the disabled is given in accordance with ( Section 33b (2) EStG):

  1. disabled people whose degree of disability is determined to be at least 50;
  2. disabled people whose degree of disability is determined to be less than 50, but at least 25, if
    • the disabled person is entitled to pensions or other ongoing payments due to his or her disability according to statutory provisions, or
    • the disability has led to a permanent loss of physical mobility or is based on a typical occupational disease .

The taxpayer usually has to provide evidence of these prerequisites by submitting the GdB's assessment made by the pension office or the social affairs office .

The amount of the lump sum for the disabled is based on the permanent degree of disability ( Section 33b (3) sentence 1 EStG). It amounts to a degree of disability

from 25 to 30 310 euros,
from 35 and 40 430 euros,
from 45 and 50 570 euros,
from 55 and 60 720 euros,
from 65 and 70 890 euros,
from 75 and 80 1060 euros,
from 85 and 90 1230 euros,
from 95 and 100 1420 euros.

The lump sum for the disabled is always granted as an annual amount, even if the requirements have not been met for the entire year. If the degree of disability is increased or decreased in the course of the year, the higher lump sum is due for that year.

For disabled people who are helpless and for the blind, the lump sum increases to 3,700 euros ( Section 33b, Paragraph 3, Sentence 3 of the Income Tax Act).

Disabled children are also entitled to the lump sum for the disabled. If the lump sum cannot be used by a child, it is transferable to the parents, provided that they receive a child allowance or child benefit for the child.

Instead of the lump sum, the expenses that arise directly as a result of the disability can be claimed as an extraordinary burden according to Section 33 EStG. In this case, however, only that part has a tax-reducing effect that exceeds the so-called "reasonable burden" (personal burden).

The level of the lump sums for the disabled has not been adjusted to the actual economic situation since 1975. Proceedings were pending before the Federal Constitutional Court in this matter. In its decision published on March 6, 2007, for which the reasons were not given, the court ruled that the lump sums for the disabled need not be increased. The same reasoning applies to the rejection of the lawsuit as in a similar case earlier: The disabled people have the right to substantiate the additional work that they have incurred due to the disability.

Individual evidence

  1. R 33b para. 7 EStR 2008
  2. Az. 2 BvR1059 / 03