What special disability markers are there?
People with disabilities receive tax benefits under certain conditions. The basis for this is often the disability allowance according to § 33b Income Tax Act (EStG) or the application of extraordinary expenses, such as travel costs. The symbols entered in the disability pass are decisive. However, not all symbols are relevant for the tax return.
Which symbols are relevant for tax purposes?
In the 2024 tax return, only the symbols that have tax implications can be considered – particularly for the disability allowance or travel cost regulations. These include:
- G (significantly walking impaired): Entitles you under certain conditions to claim travel costs as extraordinary expenses (§ 33 EStG).
- aG (exceptionally walking impaired): Leads to an increased travel allowance; flat-rate mileage rates for private journeys can be applied.
- H (helpless): Leads to an increased disability allowance of 3,700 Euro annually (§ 33b Abs. 3 EStG).
- Bl (blind): Also entitled to the allowance of 3,700 Euro (§ 33b Abs. 3 EStG).
- Tbl (deafblind): Severe case – entitled to the highest disability allowance of 3,700 Euro annually.
These symbols must be indicated in the main form of the income tax return or in the form "Extraordinary Expenses". A corresponding notice from the pension office must be attached or already filed with the tax office.
Which symbols are not relevant for tax purposes?
Some symbols in the disability pass have no tax implications and are not requested in the income tax return:
- Gl (deaf): Deaf persons with the symbol "Gl" receive the disability allowance according to their determined degree of disability (GdB).
- RF (exemption from broadcasting fee): Only relevant for the broadcasting fee, has no impact on income tax.
- 1. Kl. (entitlement to 1st class rail travel): Only relates to railway regulations, not tax relevant.
- VB (entitled to benefits): Indicates benefits under the Federal Pensions Act, but no tax impact.
- ZB (supplementary pension): An administrative symbol that is not considered for tax purposes.
Note: The recognition of the symbols is carried out by the relevant pension office and should always be up to date. For tax purposes, a reference to the valid notice is usually sufficient, provided it is already available to the tax office.
