For travel expenses incurred due to a disability, a travel allowance for disability-related travel is granted to the taxpayer upon application from 2021. The allowance is available to:
people with walking and standing disabilities with a degree of disability of at least 80 or at least 70 with the mark "G" in the amount of 900 Euro
severely disabled people with the mark "aG", blind people, or disabled people with the mark "H" in the amount of 4.500 Euro
Beyond these travel allowances, no further disability-related travel costs can be considered as extraordinary expenses.
Info
The tax office applies a reasonable burden to these allowances (§ 33 para. 2a EStG).
I N F O
Text reviews: What is the disability-related travel allowance?
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