Hamburg-Barmbek-Uhlenhorst tax office

Apply for a lump sum for people with disabilities

Prerequisites

• They have a degree of disability of at least 20.

Documents required

• If you are diagnosed with a disability from 1 January 2026 onwards, or if the degree of disability changes, the information will be automatically transmitted from the social welfare office to the tax office.
• To do this, when applying for a determination of the degree of disability or for an increase in the degree of disability, you must provide your tax identification number directly in the application form and declare that you agree to electronic transmission.
• Otherwise, you cannot claim the disability allowance.
• You no longer need to submit proof to the tax office; it is sufficient to provide the necessary information on the degree of disability and the disability markers in your tax return.
• If their disability was officially determined before 2026, proof must be submitted when applying for the lump sum for the first time.
• After that, you don't need to submit any documents.

Please note

Deadlines

• Application for income tax reduction:
  
  
  
  • You can submit the application at any time during the current year. Generally, the lump sum only takes effect from the month in which the application is received by the tax office. From November 1st of each year, you can submit an application for a wage tax reduction, which will then apply for the entire following year.
  
  


• Claim via the income tax return:
  
  
  
  • If you do your taxes yourself, you generally have to submit your return by July 31st of the following year. If you use the services of a tax advisor, the deadline is usually extended to February 28th or 29th of the year after next.
  
  

Procedure

You have 2 options:

• You fill out an application for income tax reduction and state that you wish to claim the disability allowance.
• You send the application to your local tax office.
• The tax office is reviewing the application.
• Once the tax office approves your application, it will make the disability allowance available to your employer. It will then recalculate how much income tax your employer must withhold each month. This means that the tax deduction from your salary will be reduced accordingly in the future.

or

• You declare the lump sum in your income tax return.
• By registering, you are opting for the flat rate and against itemized billing of the actual costs.
• You submit your income tax return to the tax office as usual.
• The tax office automatically takes the lump sum into account when calculating your taxes. You only need to submit further documents if they have any questions.

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 remedies

objection

Legal basis

• Section 33 of the Income Tax Act (EStG)


• https://www.gesetze-im-internet.de/estg/__33.html


• Section 33b of the Income Tax Act (EStG)


• https://www.gesetze-im-internet.de/estg/__33b.html


• Section 65 of the Income Tax Implementing Regulation (EStDV)


• https://www.gesetze-im-internet.de/estdv_1955/__65.html