SteuerGo FAQs

(2022) What tax allowances or considerations apply for children with disabilities?

Child benefit, child allowance and BEA allowance

You can receive child benefit indefinitely for your disabled child beyond the age of 18 or 25, and use the child allowance and the allowance for childcare, education or training needs (BEA allowance) if your child's disability occurred before the age of 25. At the same time, you are also entitled to further tax benefits linked to child benefit for disabled children, e.g. child allowance for pension allowance.

Disability allowance

Depending on the degree of disability, each disabled person is entitled to a disability allowance, which covers all ongoing, typical additional expenses directly related to the disability. This amount ranges from 384 to 7,400 Euro.

Tip: Parents can have the child's allowance transferred to them if their child has no taxable income.

Care allowance

In addition to the disability allowance, you can claim the care allowance. The allowance is granted directly to the caring parents. From 2021, the care allowance for home care will be doubled for care level 4 or 5, and a new allowance will be introduced for care levels 2 and 3. The allowance amounts to

• for care level 2: 600 Euro
• for care level 3: 1.100 Euro
• for care level 4 or 5 or helplessness: 1.800 Euro

Tip: The care allowance is an annual allowance. You will receive it in full even if you have not cared for your disabled child for the entire year. This may be the case, for example, if your child is accommodated in a home during the week.

Extraordinary expenses

Costs arising from your child's disability, e.g. accommodation in a home or costs for an outpatient care service, can be deducted as extraordinary expenses in the tax return.

Tip: This is worthwhile if the costs are much higher than the disability and care allowance, as you must forgo the allowance when deducting the costs as extraordinary expenses.

Childcare costs

Parents can deduct up to two-thirds of their childcare costs, up to a maximum of 4,000 Euro per child, as special expenses. This also applies to non-disabled children up to the age of 14. For disabled children, you can also claim childcare costs beyond this. Proof is usually provided by the disability card, the notice from the pension office, the pension notice or a medical certificate. The disability must have occurred before the age of 25.

If the family benefits office rejects your application, but you believe you are entitled to child benefit, you should lodge an appeal within the legally prescribed period. The decision of the family benefits office will then be reviewed again.