Tax relief: disability lump sum and care lump sum

Legal status: 08.10.2026 (federal law, checked against the statutory text). The amounts can be changed by the legislator; the version in force for the tax year concerned is decisive. How the GdB is determined is in the article Severe disability card and degree of disability for autism. Legal terms are translated here for understanding; the German wording of the law is what counts.

Disability lump sum

People with disabilities can claim a lump sum “instead of a tax reduction under section 33”. ^[1] It is due to people whose GdB is determined at 20 or more. The amounts according to the statutory text of 08.10.2026:

GdB	Lump sum per year
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

Blind, deafblind and helpless people receive a flat 7,400 euros. ^[1] Under the law, a person is helpless if they permanently need outside help for a number of frequently and regularly recurring activities to secure their personal existence in the course of every day. ^{[1, para. 3]} Whether this applies to you or your child depends on the individual case; autism alone does not automatically lead to it.

Transfer to parents

A child’s lump sum is, on application, transferred to the taxpayer (for example a parent) if the child does not use it; in principle it is split half and half between both parents. ^{[1, para. 5]} Which further requirements apply is in the law and is not presented here in detail.

Care lump sum

Anyone who personally cares for a person with a care level can receive a care lump sum. According to the statutory text, it is 600 euros for care level 2, 1,100 euros for care level 3 and 1,800 euros for care level 4 or 5. The requirement is that the care is provided personally in one’s own home or in the home of the person in need of care and that no income is earned for it in the calendar year. ^{[1, para. 6]} More on the care level: Care level for autism.

What this article does not explain

Not covered are the procedure (proof to the tax office, deadlines), the interaction with other tax reliefs, the treatment of individual costs as extraordinary burdens and special rules. For your situation, tax advice or an income tax assistance association helps.

Sources and literature

1. § 33b EStG – Pauschbeträge für Menschen mit Behinderungen, Hinterbliebene und Pflegepersonen (www.gesetze-im-internet.de/estg/__33b.html). – Statute (German federal law, in German)