Apply for a lump sum for people with disabilities
1. Amount of the lump sums From the assessment period 2021, your flat rate per year is at least with a degree of disability 20: 384 euros 30 : 620 euros 40 : 860 euros 50: 1,140 euros 60: 1,440 euros 70: 1,780 euros 80: 2,120 euros 90: 2,460 euros...
1. Amount of the lump sums
From the assessment period 2021, your flat rate per year is at least with a degree of disability
- 20: 384 euros
- 30 : 620 euros
- 40 : 860 euros
- 50: 1,140 euros
- 60: 1,440 euros
- 70: 1,780 euros
- 80: 2,120 euros
- 90: 2,460 euros
- 100: 2,840 euros.
Up to the 2020 assessment period, the annual lump sums for a degree of disability were
- 25 and 30: 310 euros
- 35 and 40: 430 euros
- 45 and 50: 570 euros
- 55 and 60: 720 euros
- 65 and 70: 890 euros
- 75 and 80: 1,060 euros
- 85 and 90: 1,230 euros
- 95 and 100: 1,420 euros
If you are blind or permanently helpless, you will receive a lump sum of 7,400 euros (until 2020: 3,700 euros) annually. Evidence of the requirements must be provided by means of an ID card in accordance with Book Nine of the Social Code (formerly: Severely Disabled Persons ID), which is marked with the code Bl or H, or by a notification from the competent authority in accordance with Section 152 (1) of Book Nine of the Social Code, which contains the relevant findings .
The mark "H" is equivalent to the classification as a person in need of care with severe impairments of independence or abilities in care grades 4 or 5 according to the Eleventh Book of the Social Code, the Twelfth Book of the Social Code or these corresponding statutory provisions.
You must provide evidence of classification in a care level according to Book Eleven of the Social Code, Book Twelfth of the Code of Social Law or these corresponding statutory provisions by submitting the relevant notification.
The lump sum for survivors is 370 euros per year. You count as a survivor if you have been granted ongoing survivor benefits, e.g. B. according to the Federal Supply Act or from the statutory accident insurance.
2. Period of validity:
The lump sum will be granted to you according to the period of validity entered in the ID card / decision.
You must reapply for the lump sum for people with disabilities if:
- the validity period has expired,
- the requirements are met for the first time or
- Changes in the degree of disability have occurred.
From the 2021 assessment period, you can only claim a lump sum (taking into account the reasonable burden) for expenses for trips caused by a disability. You will receive the flat rate with a degree of disability of at least 80, or with a degree of disability of at least 70 and the code "G", or with the code "aG", "Bl" or "H".
The disability-related travel allowance is:
- in the cases of no. 1: 900 euros
- in the cases of numbers 2 and 3: 4,500 euros each. However, the lump sum of 900 euros cannot be claimed additionally
You can claim the lump sums and the disability-related travel allowance as part of an application for a wage tax reduction. These are then taken into account in the ELStAM and reduce the monthly income tax deduction.
3. Transfer of allowances to other persons:
- If your child is entitled to the lump sum for people with disabilities or the lump sum for surviving dependents and is entitled to an allowance for children or child benefit, and your child does not claim the lump sum, this can be taken into account in your case. This also applies to the disability-related travel allowance if your child is entitled to it.
- Half of the lump sum due to a child is generally transferred to both parents, unless the child allowance was transferred to the other parent.
- A different distribution is possible at the joint request of the parents.
- If one parent is deceased or does not live in Germany, the lump sum can be taken into account in full for the other parent and thus transferred.
- If your spouse or registered partner is entitled to the lump sum for people with disabilities, the lump sum for surviving dependents or the disability-related travel allowance, these may only be taken into account as ELStAM by the person who meets the requirements for the lump sums / Flat rate met.
The lump sums can also be claimed as part of the assessment for income tax (tax return).
Important notes
Prerequisites
From the 2021 assessment period, you are entitled to the lump sums if you belong to the following groups of people:
1. Disabled people with a degree of disability of at least 20 or
2. Surviving dependents under the Federal Pensions Act or from statutory accident insurance
Until the 2020 assessment period, you were entitled to the lump sums if you belonged to the following groups of people:
1. Disabled people with a degree of disability of at least 25
Disabled people with a degree of disability of less than 50 but at least 25 are entitled to the corresponding lump sum under the following additional conditions:
- Because of the disability, there is a statutory entitlement to a pension (e.g. accident pension, but not from the statutory pension insurance) or other ongoing payments or
- the disability has led to a permanent loss of physical mobility or is due to a typical occupational disease.
2. Surviving dependents under the Federal Pensions Act or from statutory accident insurance
Documents required
You can apply for a wage tax reduction online and barrier-free via MEIN ELSTER. MEIN ELSTER is platform-independent access to the electronic services of the tax administration. In a first stage, only the offering or receipt of applications/declarations from persons with unlimited tax liability is covered.
You need a certificate for electronic authenticated transmission. You will receive this after your registration on ELSTER. Please note that the registration process can take up to 2 weeks.
Alternatively, you can use the "Application for wage tax reduction" form with your tax identification number and signature (of both spouses/life partners, if applicable).
- In writing (by letter): Severely handicapped ID card or (if the degree of disability is less than 50) certificate from the pension office or corresponding notification (a copy is sufficient)
- Personal: Severely handicapped ID card or (if the degree of disability is less than 50) certificate from the pension office or corresponding notification (original), identity paper
- by authorized person: severely handicapped ID card or (if the degree of disability is less than 50) certificate from the pension office or corresponding decision, identity paper of the authorized person and written power of attorney
Hints:
- For the form see links. The required appendices (here: at least the appendix "Special expenses/extraordinary burdens") can be added to the main form by clicking on the appropriate box on the first page.
- No documents are required for the transfer of the child allowance due to insufficient maintenance.
- The "Simplified application for wage tax reduction" form no longer exists. Please use the form 'Application for wage tax reduction' with the attachments children, special expenses/extraordinary burdens and income-related expenses (see links).
Please note
Please note that appropriate proof of belonging to one of the groups of people mentioned is required.
Deadlines
From October 1st, you can submit an application for a wage tax reduction for the following year to your tax office. However, you must submit the application by the beginning of November at the latest if the lump sum is to be taken into account for the December payroll accounting period of the same year.
After this point in time, a tax reduction can only be taken into account as part of the income tax return.
The exempt amount becomes effective for tax purposes on the 1st of the month following the application:
Example: annual allowance 2,460 euros
a) applied for on November 30th, 2001 for the year 2002 => Jan. to Dec. 2002 each 205 euros,
b) applied for on 06/15/02 for the year 02 => July to December 02 each 410 euros.
Procedure & Fees
Procedure
• You apply for the flat-rate amounts in the respective income tax return.
Processing time
- The wage tax reduction application will be processed as quickly as possible by the responsible tax office. Your employer can usually access the data at the beginning of the calendar month following the application.
- The processing time for an income tax return depends on the individual case.
Fees
No
Legal notes
Legal remedies
objection
Legal basis
Downloads & Links
Forms and downloads
Links on hamburg.de
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Keywords: Lump sum for disabled people Application for tax deduction Lump sum for the disabled Severely disabled lump sum Allowance for disabled people and survivors Allowances for permanently helpless people Allowances for blind people ELStAM ELStAM allowance for disabled people
Last updated: 25.04.2024