PressSplit
Relatives and people with disability level 100 benefit from significant tax relief. Regulations offer higher lump sums and additional deductions.
Kassel – With the new regulations, the Lump sums for disabled people increased significantly. The disability allowance, which is granted without proof of actual expenses, serves to cover the ongoing costs incurred due to the disability.
For people with a disability level of 100, the flat rate was doubled in 2021. to 2840 euros per year, increasedThis is a significant improvement and allows those affected to benefit from a noticeable tax relief. One of the most important changes concerns the travel allowance. People with a disability level of 100 and the symbols aG (exceptional walking disability), Bl (blind) or H (helpless) can, according to ADACcan now claim a travel allowance of up to 4500 euros per year.
The lump sums according to the degree of disability
This is particularly relevant for private journeys, which often incur high costs. People with other marks and a disability level of 70 or more can also benefit from a flat rate, but to a lesser extent. Here is a table for an overview:
Tax return 2024: Care allowance for caring relatives
Caring relatives also benefit from the new regulations. A care allowance can be deducted for the care of a severely disabled person. Depending on the level of care, this amounts to Allianz Insurancebetween 600 euros and 1800 euros annually. It is important that the carer does not receive any income for their care and that the care takes place either in their own home or that of the person in need of care.
Finances in view: The tax changes bring considerable relief for people with a disability level of 100 and their relatives © Imago Images
In addition to the lump sums, extraordinary expenses can also be claimed for tax purposes. This includes costs that arise due to the disability and are not covered by the lump sums. According to Section 33 of the Income Tax Act, these expenses can be considered as extraordinary expenses if they exceed the reasonable personal burden. These include, among others:
- Surgical costs and medical treatments
- Medicine and doctor costs
- Cures and rehabilitation measures
Application for simplified tax contributions: Simplified application and ELStAM procedure
A further simplification, thanks to the advancing digitalization, is the simplified procedure for taking the lump sums into account in the Electronic payroll tax deduction features (ELStAM) If the lump sum is paid to a relative or a Kind of the taxpayer and they do not claim it, the amount can be transferred to the taxpayer’s ELStAM upon request. This allows automatic consideration for the payroll tax and reduces the administrative burden.
People with a care level of 4 or 5 and those with the symbols H, Bl or TBl benefit from an increased disability allowance of 7,400 euros. This regulation also applies retroactively for the entire year in which the care level or symbol is determined, regardless of when it is determined. This further alleviates the financial burden caused by the intensive need for care. (ls)
