Fast jeder Zehnte (9,4 Prozent) in Deutschland ist schwerbehindert mit einem Grad der Behinderung von 50 und mehr. Das sind rund 7,5 Millionen Menschen (Ende 2013). Eine Behinderung bringt nicht nur vielerlei Beschwerden mit sich, sondern verursacht auch erhebliche Mehraufwendungen. Als kleiner Ausgleich für die Belastungen stehen behinderten Menschen eine ganze Reihe von Steuervergünstigungen zu. Hier sehen Sie im Überblick, welche Steuervorteile bei Behinderung in Betracht kommen.

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1. Behinderten-Pauschbetrag

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2. Anstelle Pauschbetrag: Abzug als außergewöhnliche Belastungen

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3. Behinderung aufgrund typischer Berufskrankheit, Arbeits- oder Wegeunfalls

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4. Krankheitskosten

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Die Aufwendungen entstehen aufgrund der Behinderung laufend und sind typisch für die Behinderung

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Die Aufwendungen hängen zwar mit der Behinderung zusammen, entstehen aber nicht laufend

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Die Aufwendungen stehen in keinem Zusammenhang mit der Behinderung

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Aufwendungen für medizinische Hilfsmittel

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5. Kurkosten

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6. Unterbringung in einem Behinderten-Heim

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7. Pflege-Pauschbetrag

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8. Aufwendungen wegen Pflegebedürftigkeit

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9. Aufwendungen für Fahrten und Auto

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  • Xxxxxxxxxxxxxxxx xxx xxx XxxxXxxxxx.

10. Umzug wegen der Behinderung

Xxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxx xxx "xxxxxxxxxxxxx" xxxxxxxxx. Xxx xxx xxx xxx Xxxx, xxxx xxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx. X. xxx Xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, "xxx xxxx Xxxx xxx Xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx" xXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxx xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

  • Xxxxx xxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx.
  • Xxxxx xxxxx XXxXxxxxxx xXxxxxxxxxXxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxx "X" xXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxx.
  • Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xx xxxx Xxxxxxx xx Xxxxxxxxxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxx xxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xx xxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XXX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxx xxxxxxxx Xxxxxxxx.

11. Behindertengerechte Gestaltung von Haus und Wohnung

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx, xx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxx.

12. Prozesskosten wegen der Behinderung

Xxxx Xxx xxxxxxxxx, xxxxx Xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx, xx xxx xxxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx XXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx.

13. Vergütungen für einen Betreuer

Xxxx Xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxx xx. XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx.

14. Vorteile sonstiger Art für behinderte Menschen

Den Versorgungsfreibetrag für Betriebsrenten gibt es schon mit 60 Jahren

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxx Xxxxxx xxxxxx xxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxxx xxxx xxxxxxx xx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Vorzeitige Verfügung über vermögenswirksame Leistungen ist unschädlich

Xxx xxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxx Xxx xxxx Xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx x Xxx. x Xx. x XxxxXXx xx x Xxx. x Xx. x XxXXx.

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Erleichterungen im Straßenverkehr

XxxxxxxxxxxxXxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx xx Xxxxx xxxx xx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xx Xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxx xxxx xxx xxxxx xxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx xxxx xxxx

  • Xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx X xxx X xxx xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
  • Xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx X xxx X xxx xxxxx XxX xxx xxxxxxxxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxx XxX xxx xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xx Xxxxxx Xxxxx xxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxx xxx XxX xxx xxxxxxxxxx xx xxxxxxxx.
  • Xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxx xxx XxX xxx xxxxxxxxxx xx xxxxxxxx.

XXXXXXX: Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx.

Erweiterung der Freifahrtregelung ab September 2011

Xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxx, xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxx xx. XXX XXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxx "X", "xX", "X", "Xx" xxxx "Xx". Xxxxxxxxxxxxx xxxx xxx "Xxxxxxxxx" xxx xxx Xxxxxxxx xxx Xxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxx. xxxxx xxxx Xxxxxxxxx. Xxxxxxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx.

Xxx "Xxxxxxxxx" xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx xx Xxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxx, Xx xxx XxXxxx.

Xx xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx x,x Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxxx xxxx xxx "Xxxxxxxxx" xxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxx xxx xxx xxxxxxXxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxx xxx XxXxxxxx xXX Xxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, XxxxxxxxxxxXxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxx xxx xxx Xxxxxxxxx Xxxx xxx xxx XXXX xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxxxxx.

Früherer Bezug der Altersrente

Xxxxxxxxxxxxxxxx xxx xxxxx XxX xxx xxxxxxxxxx xx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxx Xxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxxx xxxxx xxx xx Xxxxxx xxxxxxx xxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx "Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx xxx xx XXX XXx xx xxxx XXX XXx.

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx xxx xx Xxxxx xxxxxxxxx. Xxxxx xxxxxxxxx xx xxx xxxxx xxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx,x x xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx.

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Xxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx.

Xx Xxxxx xxxx xxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxx x Xxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx x,x x xxx Xxxxx xxx xxx xx. Xxxxxxxxxx xxxx x Xxxxxxx x xxxxxxxxxx xxxx xx,x x. Xxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xx xxxx xxxxxxx xx Xxxxx: Xxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xx Xxxxx.

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