Wer behindert ist, hat entsprechend seinem Grad der Behinderung (GdB) Anspruch auf einen steuerlichen Behinderten-Pauschbetrag (§ 33b EStG). Hier erfahren Sie alles Nötige zu dieser wichtigen Steuervergünstigung.

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1. Wie hoch ist der Behinderten-Pauschbetrag?

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2. Was der Behinderten-Pauschbetrag abdeckt und was nicht

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a) Laufende und typische Aufwendungen infolge der Behinderung

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b) Einmalige und atypische Aufwendungen infolge der Behinderung

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c) Besondere Aufwendungen im Zusammenhang mit der Behinderung

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3. Zusätzliche Voraussetzungen bei einem GdB unter 50

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4. Die Feststellung des GdB ist für das Finanzamt bindend

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5. Wenn der GdB für zurückliegende Jahre festgestellt wird

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6. Behinderten-Pauschbetrag in den ELStAM

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7. Behinderung aufgrund von Alterserscheinungen

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8. Übertragung des Pauschbetrages bei behinderten Kindern

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9. Diabetiker: Anspruch auf höheren GdB und höhere Steuervorteile

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