(2021) What travel expenses can disabled persons deduct?

People with disabilities are allowed to deduct expenses for private journeys as general extraordinary expenses under section 33 of the Income Tax Act, provided they are within a "reasonable limit". The tax office applies a reasonable burden. This interesting tax benefit is in addition to the disability allowance. However, the extent of the tax relief depends on the type and severity of the disability. Two groups are distinguished here:

1. People with walking and standing disabilities with a degree of disability (GdB) of 80 or more, or a GdB of 70 or more with the "G" mark: These individuals may deduct all unavoidable journeys for private matters caused by the disability as extraordinary expenses, provided they are proven or made credible (BMF letter dated 29.04.1996, BStBl. 1996 I p. 446). Without proof, the tax office recognises a mileage of 3,000 km, which corresponds to a flat rate of 900 Euro (3,000 km x 0.30 Euro).
2. People with severe walking disabilities with the "aG" mark, blind people or people with the "H" and "Bl" marks: These individuals may deduct not only the expenses for unavoidable journeys caused by the disability but also for leisure, recreation, and visits, provided they are proven or made credible (BMF letter dated 29.04.1996, BStBl. 1996 I p. 446). The tax office does not recognise the proven or credible journeys without limit, but only within a "reasonable limit". A mileage of 15,000 km per year is considered reasonable, but there is no flat rate (BFH judgment of 02.10.1992, BStBl. 1993 II p. 286).

From 2021, the disability-related travel allowance will even be enshrined in law: This amounts to

• first group: 900 Euro,
• second group: 4,500 Euro.

The tax office will continue to apply the reasonable burden to these allowances (section 33, paragraph 2a of the Income Tax Act, introduced by the "Disability Allowance Act" of 09.12.2020).
The new regulation comes into force from the publication of the law – from 15.12.2020.

Group 2 now also includes - in addition to people with the "aG", "Bl" and "H" marks - people with the "TBl" mark (deafblind). This mark was newly introduced in social law in 2017 to clarify equality with the "Bl" mark. The extension is declaratory because people with the "Bl" and/or "TBl" mark always also receive the "H" mark.

The recognition of travel costs for disabled people, previously regulated by BMF decrees, is now replaced by a statutory flat-rate regulation in section 33 of the Income Tax Act. This is intended to relieve citizens of proof obligations and tax offices of verification activities.

• No further disability-related travel or vehicle costs should be considered as extraordinary expenses beyond these travel allowances.
• If the higher allowance of 4,500 Euro is claimed, the allowance of 900 Euro cannot also be claimed.
• The new flat-rate regulation is the same as the previously applicable maximum amounts.
• For proof of eligibility, uniform regulations should apply for the disability-related travel allowance and the disability allowances under section 33b of the Income Tax Act. This also includes the equalisation of the "H" mark with care levels 4 and 5. No restrictions on the group of eligible persons deviating from the status quo are planned. This is to be clarified by supplementing section 64 of the Income Tax Implementing Regulation and a direct reference to section 65 of the Income Tax Implementing Regulation. Section 65 of the Income Tax Implementing Regulation specifies the proof of a disability in detail.