SteuerGo FAQs

(2022) Which new care levels correspond to the condition of being helpless?

Disabled individuals are entitled to a disability allowance, which varies according to the degree of disability. In cases of helplessness (mark "H") and blindness (mark "Bl"), the disability allowance is 7,400 Euro from 2021, regardless of the degree of disability (until 2020: 3,700 Euro; § 33b EStG).

Until 2016, the classification as a person in need of severe care in care level III according to the decision of the care fund was equivalent to the mark "H" (§ 65 Abs. 2 EStDV).

Carers who look after a person in need of care at home are entitled to the carer's allowance. From 2021, the carer's 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

Since 2017, the assessment of care needs has been significantly more differentiated into five care levels instead of the previous three care levels. The focus is on the actual support needs, measured by the degree of independence, regardless of whether someone has a mental or physical impairment. Physical, mental, and psychological impairments are recorded and included in the assessment of care needs.

All individuals in need of care who have previously received benefits from the care insurance have been transferred to the new system without a new assessment since 1 January 2017. They do not need to apply for classification into a new care level. Previously, for tax purposes, care level III was equivalent to the mark "H" (helpless) in the severely disabled pass.

Since 2017, the classification into care levels 4 and 5 is equivalent to the mark "H". If the person in need of care has care level 4 or 5,

• the person in need of care receives the increased disability allowance of 7.400 Euro and
• the carer receives the carer's allowance for home care (BMF letter of 19.08.2016).

The new care level 4 applies to the previous care level III and the previous care level II with significantly reduced everyday competence. The new care level 5 applies to the previous care level III with significantly reduced everyday competence and the hardship cases of care level III.