Behinderung: Steuerliche Vergünstigungen für behinderte Menschen

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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Keine Gewährung bei nur geringer Pflegeleistung?

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8. Aufwendungen wegen Pflegebedürftigkeit

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Xxxxxxx Xxxxxxxxxxxxx:

9. Aufwendungen für Fahrten und Auto

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10. Umzug wegen der Behinderung

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11. Behindertengerechte Gestaltung von Haus und Wohnung

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12. Prozesskosten wegen der Behinderung

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13. Vergütungen für einen Betreuer

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx.

14. Vorteile sonstiger Art für behinderte Menschen

Den Versorgungsfreibetrag für Betriebsrenten gibt es schon mit 60 Jahren

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Vorzeitige Verfügung über vermögenswirksame Leistungen ist unschädlich

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Erleichterungen im Straßenverkehr

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Erweiterung der Freifahrtregelung ab September 2011

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Früherer Bezug der Altersrente

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