Disability lump sum (Behinderten-Pauschbetrag)
Tax lump sum for people with an established GdB of 20 or more, which they can claim instead of a tax reduction for extraordinary burdens. The amount depends on the GdB.
- Also called
- lump sum for people with disabilities
People with disabilities can claim a lump sum under § 33b EStG instead of a tax reduction under § 33. The requirement is a GdB established at 20 or more; the amount depends on the GdB. Blind, deafblind and helpless people receive a higher lump sum. A child’s lump sum can be transferred to the parents on application. There is also a care lump sum per care grade. [1] Amounts and details: Tax relief. Legal status: 09.10.2026; not tax advice.
Sources and literature
- § 33b EStG – Pauschbeträge für Menschen mit Behinderungen, Hinterbliebene und Pflegepersonen. https://www.gesetze-im-internet.de/estg/__33b.html.
In detail: Tax relief: disability lump sum and care lump sum
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Tax relief: disability lump sum and care lump sum
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