Overview

• The fixed Behinderten-Pauschbetrag amounts remain unchanged for 2025, with eligibility from a GdB of 20 and a €7,400 lump sum for those with the markers H, Bl or TBl replacing the scale.
• From January 1, 2026, first-time and changed disability determinations will be transmitted electronically from the Versorgungsverwaltung to the Finanzamt, while paper proof continues to be accepted for unchanged existing cases.
• The allowance is an annual amount that uses the highest GdB established within the calendar year without prorating, and higher amounts can be claimed retroactively for open years under the four-year assessment period.
• Separate disability-related travel allowances apply in two non-combinable levels: €900 for GdB ≥ 80 or GdB 70 with marker G, and €4,500 for markers aG, Bl, TBl or H, and they replace itemized disability-related travel costs.
• Unpaid caregivers can claim the Pflege-Pauschbetrag of €600 (care level 2), €1,100 (level 3) or €1,800 (levels 4/5 or hilflos), which is granted to the caregiver rather than the person receiving care.