Tax allowances Registration for people with disabilities

For costs due to disability, you can apply for a disability lump sum.

If you have a disability, you can choose whether to claim your disability-related expenses individually in your income tax return or claim a lump sum.
The lump sum covers expenses for help with the usual and regularly recurring activities of daily living and expenses for increased laundry requirements as well as care expenses. If you choose the lump sum, you can neither claim the care expenses as extraordinary expenses nor the tax reduction for care services in the household.
The lump sum is graduated according to the degree of disability.

20

384 euros,

30

620 euros,

40

860 euros,

50

1140 euros,

60

1440 euros,

70

1780 euros,

80

2120 Euro,

90

2460 Euro,

100

2840 euros.

Blind, deaf-blind and helpless disabled people receive an increased allowance.öincreased lump sum of 7,400 euros. This can also be claimed on presentation of the üof classification as needing care.üperson in need of care in care grades 4 or 5.äbe granted.

Füfor theüof the lump sum forüfor disabled persons is the higheröthe highest degree of disabilityßdetermined in the calendar year.

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

If you have general questions on the subject of taxes, you can call the service hotline of the State of Hesse free of charge on 0800 522 533 5 (Monday to Friday from 8:00 a.m. to 6:00 p.m.). Please note that the service hotline is not permitted to provide tax advice. Furthermore, it is not possible to deal with specific individual cases. If you have any questions about your personal tax return (e.g. queries about your tax assessment notice), please contact the tax office responsible for you. You can find this office below.

In the tax return, the degree of disability is indicated, proof is necessary if this has not already been available to the tax office.

In the event of disability, you will receive the proof from the authority responsible for implementing the Federal Pension Act (e.g. Pension Office).

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

• if there is a statutory entitlement to a pension (e.g. accident pension, but not a pension from the statutory pension insurance) or to other current benefits due to the disability, or

• if the disability has led to a permanent loss of physical mobility or is due to a typical occupational disease.

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

If you are obliged to submit an income tax return, you must submit it to the tax office by 31 July of the following year (e.g. for 2021 by 31 July 2022). If you receive tax advice from members of the tax consulting professions, you do not have to submit your tax returns until the last day of February of the second following year.

The deadline for submitting tax returns for advised taxpayers, which generally expires on 28 February 2021 for the calendar year 2019, has been extended by law by 6 months (for advised farmers and foresters with a different marketing year, the submission deadline, which generally expires on 31 July 2021, has been extended by 5 months). Tax returns for 2019 can therefore be submitted in consultation cases by the deadline of 31 August 2021 (for advised farmers and foresters with a different marketing year until 31 December 2021).

For the 2020 assessment period, the deadline for submitting tax returns has generally been extended by three months for all advised and non-advised taxpayers. Taxpayers who prepare their returns themselves can therefore submit their tax returns within the deadline of 31 October 2021 (for farmers and foresters, by the end of the tenth month following the end of the fiscal year beginning in calendar year 2020). Advised taxpayers can submit the returns in due time until 31 May 2022 (for advised farmers and foresters with a different marketing year until 31 October 2022).

These extended return periods do not apply to tax returns that must be submitted at an earlier date on the basis of a separate order ("preliminary request"). If there is no obligation to file an income tax return, you can apply for the assessment within 4 years after the end of the respective calendar year (example: the voluntary assessment for income tax for the year 2021 can be applied for until 31 December 2025).

The processing time depends on the processing status in the respective tax office.

There are no fees.