If you had to carry out reconstruction work on or in your house or apartment because of your disability, you can enter the costs here.
All expenses for the disabled-friendly reconstruction of a property can be considered as exceptional costs in addition to the fixed allowance for disabled persons.
Labour costs which, by deducting the reasonable burden, do not have a tax effect in the area of exceptional costs can be claimed under the tax relief pursuant to section 35a of the Income Tax Act (EStG).
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