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 helpless "if they require permanent assistance from others for a number of frequently and regularly recurring activities 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 helplessness, but only if the condition lasts for more than six months.

Proof of helplessness 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.

In 2017, the mark "TBl" (deafblind) was newly introduced in social law to clarify equality with the mark "Bl". The extension is declaratory because people with the mark "Bl" and/or the mark "TBl" always also receive the mark "H".