For travel expenses incurred due to a disability, a travel allowance for disability-related travel expenses 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 "G" mark, amounting to 900 Euro
people with severe walking disabilities with the "aG" mark, blind people, or disabled people with the "H" mark, amounting to 4.500 Euro
Beyond these travel allowances, no further disability-related travel expenses 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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