What is the disability-related travel allowance?

For travel expenses incurred due to a disability, a travel allowance for disability-related travel expenses 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 "G" mark, amounting to 900 Euro
• people with severe walking disabilities with the "aG" mark, blind people, or disabled people with the "H" mark, amounting to 4.500 Euro

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

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