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Compensation for disadvantages in cases of disability

The end points match everywhere — it is the bands in between that are almost always missing

§ 33b EStGTen bandsApplication required

The lump-sum allowance for disabled people (Behinderten-Pauschbetrag) under § 33b EStG is the compensation for disadvantages with the widest reach, because it does not require proof of individual costs. It is usually presented as a range of “€384 to €7,400” — and that presentation is exactly the problem: it is not a range, but a scale with ten fixed bands. Anyone with a degree of disability (Grad der Behinderung, GdB) of 30, 40, 60, 80 or 90 will not find their amount in the range given.

The bands are: GdB 20 → €384, GdB 30 → €620, GdB 40 → €860, GdB 50 → €1,140, GdB 60 → €1,440, GdB 70 → €1,780, GdB 80 → €2,120, GdB 90 → €2,460 and GdB 100 → €2,840. Anyone who is helpless, blind or deafblind receives €7,400 — deafblindness is left out of many overviews, but it is in the law.

Something changed for tax purposes in 2026, and it is commonly read too broadly. Since 1 January 2026, the Versorgungsamt offices transmit a newly determined or changed GdB electronically to the Finanzamt. What becomes automatic is the proof — not the deduction. You still have to apply for the lump-sum allowance in your tax return, in the annex for exceptional expenses (Anlage außergewöhnliche Belastungen). And the transmission requires that you have given your tax identification number (Steuer-ID) and consented to it; for notices issued before 2026, proof continues to be provided by the notice or the severe disability pass.

Last updated28 August 2026
Legal basis§ 33b EStG · § 37 SGB VI
Verification§ 33b Abs. 3 EStG in full · § 37 SGB VI
Written and reviewed byAndrés Sánchez Botta
Independent information website: we are not the Versorgungsamt, not an authority and not a paid advice service – we do not submit applications on your behalf. All information comes from official sources and is explained here in plain language; binding information always comes from the competent body. No legal advice and not an official authority. We are neither lawyers nor tax consultants: we document official procedures and check the information against the official source – this is information, not legal or tax advice.
Lump-sum allowance (Pauschbetrag)€384 to €2,840Ten fixed bands
For H, Bl and TBl€7,400Including deafblindness
Automatic since 2026Only the proofApplication remains necessary
Required documents

What you need

Notice or severe disability pass (Schwerbehindertenausweis)

As proof for the Finanzamt for determinations made up to the end of 2025. For notices issued from 1 January 2026, this is taken over by the electronic transmission — provided the Steuer-ID and consent are on file.

The annex for exceptional expenses (Anlage außergewöhnliche Belastungen)

This is where the lump-sum allowance is applied for. This is the step that the new data transmission does not replace — anyone who leaves it out does not receive the deduction, even if the Finanzamt already knows the GdB.

For the parking pass: the disability code (Merkzeichen) aG or Bl

The parking pass for disabled parking spaces requires one of these disability codes; the disability code G alone is not sufficient. It is applied for not at the Versorgungsamt, but at the road traffic authority.

For the reduction in the broadcasting licence fee (Rundfunkbeitrag): the disability code RF

The application goes to the Beitragsservice, not to the Versorgungsamt. The disability code must be entered in the pass.

For the old-age pension: proof of the qualifying period

The old-age pension for severely disabled people requires a qualifying period of 35 years and recognition at the start of pension payments. Clarify the position early with the pension insurance institution.

Step by step

How to proceed

  1. 1

    Finding your own band in the scale

    Not the range, the band. From GdB 20 at €384 to GdB 100 at €2,840, the amount rises in ten fixed steps; for people who are helpless, blind or deafblind, the amount of €7,400 applies.

  2. 2

    Applying for the lump-sum allowance in your tax return

    In the annex for exceptional expenses, stating the GdB and disability code. The electronic transmission since 2026 replaces the proof, not the application.

  3. 3

    Presenting the disability codes to the right bodies

    Each compensation for disadvantages has its own responsible body: the road traffic authority for the parking pass, the Beitragsservice for the reduction in the broadcasting licence fee, the Versorgungsamt for free travel, the Integrationsamt (Integration Office) for protection against dismissal. The Versorgungsamt only makes the determination — it does not grant the compensations itself.

  4. 4

    Knowing about protection against dismissal and additional leave

    From a GdB of 50, special protection against dismissal applies, for which the consent of the Integrationsamt is required, together with an entitlement to additional paid leave. Both follow from severe disability status and do not have to be applied for separately.

  5. 5

    Checking your pension access

    Under § 37 SGB VI, the old-age pension for severely disabled people is possible from 65 without pension deductions and from 62 with pension deductions, given a qualifying period of 35 years — that is two years, or respectively five years, earlier than the standard retirement age. The requirement is recognition at the start of pension payments.

Fee information

Costs and payment

The lump-sum allowance for disabled people (Behinderten-Pauschbetrag)§ 33b Abs. 3 EStG — ten bands
GdB 20 / 30 / 40€384 / €620 / €860
GdB 50 / 60 / 70€1,140 / €1,440 / €1,780
GdB 80 / 90 / 100€2,120 / €2,460 / €2,840
Helpless, blind or deafblind€7,400
Proof since 2026Electronic, if consented to
Application in the tax returnStill required

The common figure of “€384 to €7,400” conceals the fact that there are ten fixed bands, not a range. Anyone with a GdB of 30, 40, 60, 80 or 90 will not find their amount in the range given. The amount of €7,400 applies to people who are helpless, blind and — explicitly named in the law — deafblind.

Good to know

Important notes

The lump-sum allowance is a scale with ten bands, not a range. From €384 at GdB 20 to €2,840 at GdB 100, and €7,400 for the disability codes H, Bl and TBl.

Since 1 January 2026, the GdB has been transmitted electronically to the Finanzamt — this replaces the proof, not the application. The lump-sum allowance must still be applied for in the annex for exceptional expenses.

The transmission requires that you have provided your tax identification number and given your consent, and it only captures determinations made from 1 January 2026. For older notices, proof continues to be provided by the notice or the pass.

The parking pass requires the disability code aG or Bl; the disability code G alone is not sufficient. It is applied for at the road traffic authority.

Under § 37 SGB VI, the old-age pension for severely disabled people is possible from 65 without, and from 62 with, pension deductions, given a qualifying period of 35 years — and requires recognition at the start of pension payments.

Avoid these mistakes

Common mistakes

Reading the lump-sum allowance as a range and estimating your own amount. There are ten fixed bands.

Trusting the 2026 switch to the automatic deduction. Only the proof is automatic; the application remains.

Leaving the Steuer-ID out of the GdB application. Without it, and without consent, no transmission takes place.

Expecting a parking pass with the disability code G. For that, you need aG or Bl.

Applying for all compensations for disadvantages at the Versorgungsamt. It only makes the determination — they are granted by the road traffic authority, the Beitragsservice, the Integrationsamt and the pension insurance institution.

Frequently asked questions

Questions and answers

How much is my lump-sum allowance for disabled people?

It is based on the GdB in ten fixed bands: 20 → €384, 30 → €620, 40 → €860, 50 → €1,140, 60 → €1,440, 70 → €1,780, 80 → €2,120, 90 → €2,460 and 100 → €2,840. For people who are helpless, blind or deafblind, it amounts to €7,400. The common figure of “€384 to €7,400” is not a range, but conceals this scale.

Do I get the lump-sum allowance automatically since 2026?

No — and that shortened version costs money. Since 1 January 2026, only the transmission of the proof is automatic: the Versorgungsamt offices report a newly determined or changed GdB electronically to the Finanzamt, provided you have given your Steuer-ID and consented to the transmission. You still have to apply for the lump-sum allowance itself in the annex for exceptional expenses. Anyone who leaves this out does not receive the deduction.

What applies to notices issued before 2026?

For them, no electronic transmission takes place. Proof continues to be provided by the notice of determination (Feststellungsbescheid) or the severe disability pass, which you present to the Finanzamt. If you have already done so, that proof continues to apply.

Which disability codes bring which advantages?

In short: aG and Bl open the way to the parking pass for disabled parking spaces, RF to the reduction in the broadcasting licence fee, G, aG and Gl to free travel with the travel token (Wertmarke), B to taking an accompanying person free of charge, H and Bl to the increased lump-sum allowance of €7,400. The individual advantages are each applied for at the body responsible for them, not at the Versorgungsamt.

How much earlier can I retire?

Under § 37 SGB VI, from 65 without pension deductions and from 62 with pension deductions, if you have completed a qualifying period of 35 years — that is two years, or respectively five years, earlier than the standard retirement age. What matters is that you are “recognised as severely disabled at the start of the old-age pension”; a later reduction of the GdB below 50 rules out this route.

Do I get protection against dismissal and additional leave automatically?

From a GdB of 50, both follow from severe disability status and do not have to be applied for separately. For a dismissal, the employer needs the prior consent of the Integrationsamt. For the protection to take effect, however, the employer must know about the severe disability — the decision to tell them is therefore one of the few you should make deliberately.

Related official procedures

Severe disability pass (Schwerbehindertenausweis)
From GdB 50 — with disability codes
Free of charge
Travel token
Only with G, aG or Gl — free with H or Bl
Personal contribution
First GdB application
The overall GdB is not a sum
Determination from GdB 20

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