Germany updates disability status reporting and tax procedures

New regulations in Germany have changed how individuals with disabilities report their status for tax purposes. As of January 1, 2026, an amendment to the Income Tax Implementation Ordinance mandates that disability assessment offices transmit the degree of disability (GdB) and specific disability markers directly to tax authorities via electronic means.

For new cases or changes requested from 2026 onwards, individuals are no longer required to submit paper copies of their assessment to the tax office. This process relies on the tax identification number, which must be provided during the initial application to the assessment office to ensure successful data transfer.

Separately, legal precedents clarify that even an indefinite disability ID does not prevent authorities from conducting subsequent reviews. Under social law, disability assessments are considered continuous administrative acts that can be revoked if circumstances change significantly, such as a reduction in the degree of disability by at least 10 points.