Individuals who are disabled themselves, care for relatives, or look after people in need of care in their household can benefit from significant tax advantages. German tax law offers a range of flat-rate allowances and deduction options for this – we explain what you are entitled to.
1. Disability Allowance (§ 33b EStG)
People with a recognised disability can claim the disability flat-rate allowance (Behinderten-Pauschbetrag) – depending on the degree of disability (GdB):
- GdB 20: 384 € | GdB 30: 620 € | GdB 40: 860 €
- GdB 50: 1,140 € | GdB 60: 1,440 € | GdB 70: 1,780 €
- GdB 80: 2,120 € | GdB 90: 2,460 € | GdB 100: 2,840 €
For blind, helpless, or deaf-blind people as well as persons with care level (Pflegegrad) 4 or 5, an increased flat-rate allowance of 7,400 € per year applies.
2. Travel Cost Flat Rate for People with Disabilities
In addition to the disability allowance, disabled persons can claim a travel cost flat rate (Fahrtkostenpauschale):
- 900 € per year: with a GdB of at least 70 or a GdB of 50 with disability code "G"
- 4,500 € per year: with disability codes "aG", "Bl", "TBl", or "H"
3. Nursing Care Allowance (§ 33b Abs. 6 EStG)
Those who provide personal and unpaid care to a person in need of care can deduct the nursing care flat-rate allowance (Pflege-Pauschbetrag):
- Care level (Pflegegrad) 2: 600 € per year
- Care level (Pflegegrad) 3: 1,100 € per year
- Care level (Pflegegrad) 4 or 5 / disability code "H": 1,800 € per year
The care must take place in the home of either the caregiver or the person being cared for.
4. Extraordinary Burdens for Medical and Care Costs (§ 33 EStG)
If actual costs exceed the reasonable personal burden (zumutbare Eigenbelastung), they can be deducted:
- Medical and hospital costs
- Medication and medical aids
- Outpatient or inpatient care services
- Nursing home costs (minus household savings, currently 702 € per month)
The reasonable burden lies between 1 % and 7 % of the total amount of income.
5. Passed-on Care Allowance: Tax-free under certain conditions
If someone receives a care allowance (Pflegegeld) and passes it on entirely to another caregiver, the passed-on care allowance is tax-free for the recipient under § 3 Nr. 36 EStG (Income Tax Act) – provided it is used exclusively for basic care and domestic help.
6. Nursing Home Accommodation: What is deductible
Costs for accommodation in a nursing home are deductible as an extraordinary burden. A household saving (Haushaltsersparnis) is factored in – the amount corresponds to the basic tax-free allowance divided by 365, multiplied by the number of days in the home.
Summary: Take advantage of all tax benefits entitled to you
Many people affected miss out on money because they do not know which flat-rate allowances and deductions they are entitled to. As a Lohnsteuerhilfeverein, we at Lexo.Tax check whether you are exhausting all tax possibilities regarding disability and care – contact us.