Behinderung: Kosten für Fahrten und Auto

Viele Menschen mit Behinderung sind erheblich in ihrer Bewegungsfähigkeit beeinträchtigt. Grundsätzlich steht ihnen für die zusätzlichen Kosten im Zusammenhang mit ihrer Behinderung zunächst der Behinderten-Pauschbetrag zu. Hier erfahren Sie, was Betroffene aber zusätzlich zum Behinderten-Pauschbetrag alles für Fahrten und für ihr Auto steuerlich absetzen können. Dabei wird bereits die neue Rechtslage ab 2021 vorgestellt. Seitdem sind viele der bislang nur im Verwaltungswege gewährten Begünstigungen gesetzlich verankert worden.

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1. Fahrtkosten für Privatfahrten - Rechtslage seit 2021

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2. Fahrtkosten für Privatfahrten - Rechtslage bis 2020

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a) Sie haben einen GdB von mindestens 80 oder
einen GdB von mindestens 70 und das Merkzeichen "G"

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b) Sie haben das Merkzeichen "aG", "H" oder "Bl"

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Sind nicht doch mehr als 15.000 km absetzbar?

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Ist nicht doch ein höherer Km-Kostensatz absetzbar?

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Reparaturkosten eines Pkw-Motors

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3. Fahrtkosten für die Fahrten zur Arbeit

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4. Schaden durch Unfall, Beschädigung oder Diebstahl des Pkw

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5. Behindertengerechte Ausstattung des Pkw

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6. Erwerb des Führerscheins

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7. Aufwendungen für eine Reisebegleitung im Urlaub

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a) Rechtslage seit 2021

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b) Rechtslage bis 2020

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Kosten für Begleitung durch Ehegatten

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Kosten für Familienurlaube mit behinderten Kindern

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Kosten für ständige Begleitung bei hochbetagten Bürgern

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Kosten für eine Begleitperson bei Fahrten zum Krankenhaus und zur Rheumaklinik

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Kosten für eine Betreuerin beim Schulbesuch der behinderten Tochter

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8. Kuraufenthalt mit Begleitperson

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a) Rechtslage seit 2021

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b) Rechtslage bis 2020

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9. Besuchsfahrten

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a) Rechtslage seit 2021

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b) Rechtslage bis 2020

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10. Vergünstigungen bei der Kfz-Steuer

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Kfz-Steuerermäßigung auch für behinderte Kinder

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11. Freifahrtregelung

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12. Behinderungsbedingter Umbau einer Motoryacht

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