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(2023) What is the disability allowance?

Dieser Text bezieht sich auf die Steuererklärung 2023. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Wie hoch ist der Behinderten-Pauschbetrag?

The amount of the disability allowance depends on the degree of disability. It is intended to cover additional expenses incurred due to the impairment.

According to Section 33 b (3) of the Income Tax Act, the following allowances are granted:

For helpless individuals and blind individuals, the allowance increases to 7,400 Euro.

The allowance is always considered an annual amount, even if the disability only occurred or ceased during the year. If the degree of disability changes during the year, the higher allowance is available. In the case of multiple disabilities, only one allowance is granted, covering all disabilities.

 

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