Survivors' lump sum
The survivors' lump sum is an exemption under German income tax law . It is granted to the surviving dependents of certain fatalities and, as an extraordinary burden of 370 euros, reduces the taxable income of the surviving dependents.
Legal basis
The requirements for the survivors 'lump sum are set out in Section 33b (4 ) EStG ; a list of possible survivors' payments is printed in the income tax information. The deduction is a uniform EUR 370 and is granted to all persons who are entitled to one of these payments due to the death of a relative. The tax exemption must be applied for with a cross on the cover sheet of the income tax return .
If the survivors' lump sum is due to a child, it can be transferred to the parents on request.
Survivors' benefits
A survivors' allowance is granted for the following remuneration:
- Purchase according to the Federal Supply Act , this mainly concerns victims of the Second World War
- Purchase according to the Soldiers Supply Act
- Reference according to the civil service law
- Relation according to the inmate welfare law
- Maintenance for relatives of prisoners of war
- Purchase according to the law on the federal police
- Reference according to the law on the civil protection corps
- Reference according to the law regulating the legal relationships of persons falling under Art. 131 GG
- Purchase according to the law introducing the Federal Supply Act in Saarland
- Purchase according to the Infection Protection Act , for example in the event of death as a result of a recommended vaccination
- Obtained under the Law on Compensation for Victims of Violent Crimes
- Pension from the statutory accident insurance , for example in the event of death due to an accident at work
- Pay after the death of a civil servant due to a work accident
- Remuneration according to the Federal Compensation Act for damage to life, body or health.
The survivor's lump sum is also granted if the entitlement to one of the above-mentioned benefits is suspended or if the compensation was paid as a lump sum.
