(2021) When is a person considered helpless?

Dieser Text bezieht sich auf die Steuererklärung 2021. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): When is a person considered helpless?

Persons requiring assistance receive an increased disability allowance of 7,400 Euro. According to the Income Tax Act, a person is considered to require assistance "if they permanently need help from others for a number of frequently and regularly recurring tasks to secure their personal existence in the course of each day" (33b para. 6 sentence 3 EStG). This assistance can include, for example, dressing and undressing, eating, and personal hygiene.

The allowance is not available for temporary assistance, but only if the condition lasts for more than six months.

Proof of assistance required

Proof of assistance required is provided with the severely disabled person's pass, in which the mark "H" is entered. The notice from the pension office, on which the corresponding exemptions are noted, can also serve as proof. The mark 'H' corresponds to care level 4 or 5 (from 2017).

Tip: The increased disability allowance is independent of the degree of disability and can therefore also be granted for a degree of disability of less than 50.

(2021) When is a person considered helpless?

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(2021) When is a person considered helpless?

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