Ask a tax advisor on the topic of Income tax return

Disability/care lump sum allowance

June 8, 2011 | 30,00 EUR | answered by Michael Herrmann

Request for simultaneous use of a disability lump sum and care lump sum for our children

Dear Sir or Madam,

I have a large family with several severely disabled helpless children and until 2008 I claimed and received recognition for a child who was classified as helpless, in addition to the disability lump sum of EUR 3700, - also the care lump sum of EUR 924, - , that is, since my son had no income, the disability lump sum was transferred to me and the care lump sum was recognized. No care allowance is granted, and I have been able to successfully claim 15000 km.

In the context of the tax return for 2009, I declared this again, but the care lump sum was not recognized. A telephone inquiry with my case officer at the tax office revealed that § 33b of the Income Tax Act had changed and that both could no longer work together.

I have read up on this, but apparently did not fully understand the text, so I initially gave up. Now it gets interesting, as in 2010 two more underage sons were retroactively classified as helpless from 2009, who also do not receive care allowance. For one child, the tax assessment for 2009 was already corrected with a disability lump sum of EUR 3,700, - , the other case is still pending as the severe disability cards were issued at different times. However, I have again only applied for the disability lump sum of EUR 3700.

I am currently working on my tax return for 2010, where I claim the increased disability lump sums of EUR 3700 for 3 children, as well as 15000 km travel expenses. The disability lump sums are transferred to the parents, as the children have no income and we do not receive any care allowance.

I am now annoyed that I apparently cannot claim a care lump sum of EUR 924, - , so I have delved deeper into the matter. Based on my research, I believe that this should still be recognized despite the changes in the law.

I would like to have some information on this, and I have attached the explanations I have researched below, which do not conclusively clarify the matter for me as it is difficult to understand.

Furthermore, I need information on how I can hopefully claim EUR 924, - for each of the 3 cases for 2009 retroactively, with the decision for the last application for a disability lump sum of 3700, - not yet available. I have also heard that in basic decisions such as a severe disability card, there is no statute of limitations. Is that correct???

Thank you for a prompt response.


Sources:
"BMF v. 15.02.2010 - IV C 4 - S 2296 b/07/0003
Disability lump sum
29 If the care-dependent person claims a disability lump sum according to § 33b paragraph 1 sentence 1

Michael Herrmann

Dear inquirer,

First of all, thank you for your inquiry, which I would like to answer based on the information you provided and in the context of your commitment within an initial consultation. The response is made in accordance with the description of the facts. Missing or incorrect information about the actual circumstances can affect the legal outcome.

You are entitled to a care lump sum for the personal care of a disabled child if the child has the attribute "H" in the severely disabled pass or is classified in care level III (§ 33b para. 6 EStG).

You can claim the care lump sum in addition to the disabled lump sum. The care lump sum is for the caring parents, while the disabled lump sum is originally for the child (R 33b para. 6 EStR; FG Nuremberg of 26.5.1994, EFG 1994 p. 933).

This older judgment is still confirmed by the current income tax guidelines:

R 33b para. 6 EStR: The care lump sum according to § 33b para. 6 EStG can be claimed in addition to the lump sum for disabled people transferred from the child to the parents according to § 33b para. 5 EStG.

I cannot confirm a change in this legal situation.
The BMF letter you mentioned refers to the competition between § 33b and § 35a EStG. However, this is not relevant here and concerns a different issue.

The adjustment of the income tax assessment regarding additional helpless children is possible, as the classification constitutes a basic decision. The deadline for the income tax assessment is extended in this respect.

I hope that with this information, I have provided you with an adequate overview of the situation within the scope of your commitment and this initial consultation, and remain

Yours sincerely,

Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax consultant