What tax benefits are available for disabled persons and bereaved family members?
Disabled individuals can either claim the disability allowance for their disability-related expenses or deduct the expenses as extraordinary burdens with proof, although a reasonable burden is deducted in this case. The disability allowance depends on the degree of disability and ranges from 384 Euro to 7.400 Euro. The allowance covers all so-called typical expenses. Additional so-called atypical expenses can be deducted as extraordinary burdens. This reduces your taxable income.
Bereaved individuals receive a bereavement allowance of 370 Euro upon application if they have been granted ongoing bereavement payments. These must be made according to Section 33 b (4) of the Income Tax Act, under the Federal Pensions Act or another law that declares the provisions of the Federal Pensions Act on bereavement payments to be applicable, under the statutory accident insurance regulations, under the civil service regulations to bereaved relatives of a civil servant who died as a result of a service accident, or under the Federal Compensation Act regulations on compensation for damage to life, body, or health.
The bereavement allowance is an annual amount. It is not reduced even if the relevant conditions did not apply throughout the year.
Please note: An orphan receives the bereavement allowance only once, even if both parents are deceased. If there are several bereaved individuals of the same person (e.g. widow and half-orphan), the allowance is granted to each bereaved individual.
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