What travel expenses can disabled persons deduct?
People with disabilities may deduct expenses for private journeys as general extraordinary expenses under Section 33 of the Income Tax Act, provided they are within a "reasonable limit". This valuable 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:
- People with a degree of disability of 80 or more, or with a degree of disability of 70 or more and the "G" mark.
- People with the "aG" mark, the "Bl" mark, the "TBl" mark, or the "H" mark.
Since 1 January 2021, the "Disability Allowance Act" has established a disability-related travel allowance for the aforementioned individuals: This amounts to
- first group: 900 Euro,
- second group: 4.500 Euro.
The tax office applies a reasonable burden to these allowances (Section 33, Paragraph 2a of the Income Tax Act).
Group 2 includes - in addition to people with the "aG", "Bl", and "H" marks - also people with the "TBl" mark (deafblind). This mark was newly introduced in social law in 2017 to clarify equal status with the "Bl" mark. The extension is declaratory, as people with the "Bl" and/or "TBl" mark always also receive the "H" mark.
- Beyond these travel allowances, no further disability-related travel or vehicle costs are to be considered as extraordinary expenses.
- If the higher allowance of 4.500 Euro is claimed, the 900 Euro allowance cannot also be claimed.
- For proof of entitlement, uniform regulations are to apply for the disability-related travel allowance and the disability allowances under Section 33b of the Income Tax Act. This also includes the equal status of the "H" mark with care levels 4 and 5. No deviations from the current restrictions on the group of eligible persons are planned. This is to be clarified by supplementing Section 64 of the Income Tax Implementing Regulations and a direct reference to Section 65 of the Income Tax Implementing Regulations. Section 65 of the Income Tax Implementing Regulations specifies the proof of a disability in detail.
(2023): What travel expenses can disabled persons deduct?
