Germany: Disability status impacts taxes and insurance

In Germany, the degree of disability (Grad der Behinderung, or GdB) serves as a critical metric for determining social participation and access to various legal compensations. A GdB of 50 or higher classifies an individual as severely disabled, while those with a GdB of 30 or 40 may apply for equal status to access similar benefits.

These benefits include tax relief and specific exemptions regarding motor vehicle tax. For instance, individuals with specific disability markers such as “H” (helpless), “Bl” (blind), or “aG” (extraordinary walking disability) may be fully exempt from vehicle tax. Others, such as those with markers “G” (significant walking disability) or “Gl” (deaf), may qualify for a 50 percent reduction, provided they waive free public transport.

The GdB will also play a role in upcoming changes to statutory health insurance. Under the new GKV-Beitragssatzstabilisierungsgesetz, a 2.5 percentage point surcharge on family insurance for spouses or partners is scheduled to take effect on January 1, 2028. However, individuals with a documented degree of disability are among the protected groups exempt from this additional contribution.