Disability lump sum; application

People with disabilities can apply for a lump sum.


Due to the expenses for assistance with the usual and regularly recurring activities of daily living, for care and for increased laundry needs, people with disabilities can claim a lump sum.

Depending on the degree of disability (from 20 to 100), this amounts to between EUR 384 and EUR 2,840, and EUR 7,400 per year for blind, deaf-blind or disabled persons who are not only temporarily helpless (mark H on the severely disabled person's ID card or classification in care degrees 4 and 5). The lump sum must be claimed. The disability and the extent of the GdB must be proven by means of an official ID (severely disabled ID)
or an official certificate from the pension office. The full annual amount is due in each case, even if the requirements only arise in the course of a calendar year.

The lump sum to which a disabled child is entitled for whom the parents receive a child allowance or child benefit will be transferred to the parents assessed jointly upon application if the child does not claim it, e.g. due to lack of own income. The prerequisite for this is that the child's issued identification number is stated in the parents' income tax return. In the case of parents who cannot be assessed together and each of whom receives a child allowance or child benefit for the child, the lump sum is transferred equally to the parents. However, in the case of a joint income tax assessment for the assessment period, they can also apply for a different apportionment. In these cases, the parents are not entitled to a tax reduction as a general extraordinary burden for expenses for the child to which the lump sum for persons with disabilities applies. Parents can additionally deduct other own expenses for the disabled child as an extraordinary burden (e.g. medical expenses).

If several disabilities with different causes coincide (e.g. as a result of the effects of war and an accident), the degree of the overall disability is decisive.

If the requirements for the granting of a lump sum are met not only by the applicant but also by his or her spouse or the child for whom he or she is entitled to a child allowance or child benefit, the lump sums considered in each case shall be granted in addition to each other.


  • Expenses are incurred as a result of the disability.
  • A degree of disability is demonstrably present.


  • The lump-sum allowance for people with disabilities can already be claimed by employees in the wage tax deduction procedure. Upon application, the corresponding allowance is saved by the tax office by way of the wage tax reduction procedure. The form "Antrag auf Lohnsteuer-Ermäßigung" (Application for Wage Tax Reduction) with the annex special expenses/extraordinary burdens must be used for this purpose.
  • The lump sum for people with disabilities is applied for in the income tax return.
  • The tax return can be submitted in writing or online.


The filing deadline for the 2022 income tax return is Sept. 30, 2023; for the 2023 income tax return, Aug. 31, 2024; and beginning with the 2024 income tax return, July 31 of the following year.

Required documents

  • Required documents, Bavaria-wide: proof of degree of disability


Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.


  • none


Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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