Disability – Deduct Travel Expenses as Exceptional Charges

If you are disabled and live in Germany, you can save taxes by deducting, among other things, your travel expenses in your tax return. Of course, this is only possible under certain conditions, which we will discuss in today’s article. Who can claim the deduction? What is the current flat-rate allowance for disabled travel expenses? How can vehicle costs for disabled people be deducted? These and other questions will be further explained in the article – you are warmly welcome.

Travel expenses for disabled people – Expenses treated as extraordinary burdens

Disabled people in Germany who want to reduce their tax liability can deduct travel expenses as extraordinary burdens. But what is actually behind this term? Extraordinary burdens are defined by the German state as unavoidable expenses defined, on which the respective taxpayer cannot forego for various reasons. for various reasons cannot be waived.

Travel expenses for disabled people in Germany – statutory deduction

This also includes travel expenses for disabled, who, for example, need to visit a doctor. These individuals can deduct private travel expenses as extraordinary burdens of a general kind as per § 33 EStG . This, in turn, means that it is a fully-fledged tax deduction that is legally anchored.

It is important that the German tax office points out that the deduction can only be claimed under “reasonable circumstances“. According to the tax authorities, the travel expenses for disabled people can be deducted if the trips are unavoidable and not purely private, e.g. to visit friends.

Flat-rate allowance for travel expenses for disabled people in Germany – divided into two groups

Disabled taxpayers can claim an disability-related travel cost allowance, which depends on the type and degree of disability. Currently, there is a distinction between two groups of people who can benefit from the relief.

Actual or flat-rate travel expenses in the event of disability 2025 – Deduct travel costs for disability on a flat-rate or actual basis

The first group includes people with walking and standing disabilities with a degree of disability (GdB) of 80 or 70 and the marking “G”. These taxpayers can deduct unavoidable trips as lump sums in their annual tax return without providing proof of the actual costs.

If they do not have invoices or receipts to prove their expenses, they have a second option: The German tax office grants a travel cost allowance of 900 € per year for people with a GdB of at least 80 or a GdB of 70 with the marking “G”

Severe disability tax return

The second group includes people with a GdB of at least 50 and the markings “aG”, “H”, “Bl”, or “TBl”, as well as people with care levels 4 or 5. This refers to severe health problems such as complete visual, hearing and speech disorders. These taxpayers can claim a deduction for travel expenses for disabled people in their tax return, and not only for trips to the doctor but also for leisure and holiday trips.

However, it is important that such trips are documented. For this group, an annual mileage of 15,000 kilometers has been established. In this case, flat-rate travel costs of 4,500 € per year can be claimed without proof of the actual costs incurred.

Flat-rate travel allowance for disabled people in Germany – How can the travel cost allowance for disability be deducted?

If you want to deduct your travel expenses, you must submit an annual tax return to the tax office. In your tax return, you can claim the fixed flat rates of 900 € or 4,500 €, depending on your degree of disability and the markings. It is important that the tax office does not recognize any amounts higher than the fixed lump sums.

If you don’t know how to fill out your tax return correctly, use the application Taxando  to file your tax return. With our application, you can be sure that all data has been entered correctly, and if in doubt, you can consult a certified tax advisor at any time (Help is included in the PREMIUM package ).