(2023) What is the disability-related travel allowance?

For travel expenses incurred due to a disability, a travel allowance for disability-related travel is granted to the taxpayer upon application from 2021. The allowance is available to:

• people with walking and standing disabilities with a degree of disability of at least 80 or at least 70 with the mark "G" in the amount of 900 Euro
• severely disabled people with the mark "aG", blind people, or disabled people with the mark "H" in the amount of 4.500 Euro

Beyond these travel allowances, no further disability-related travel costs can be considered as extraordinary expenses.

The tax office applies a reasonable burden to these allowances (§ 33 para. 2a EStG).