Germany updates disability tax benefit verification process

Changes to the process for claiming disability-related tax allowances (Behinderten-Pauschbetrag) in Germany took effect on January 1, 2026. Previously, individuals could submit their disability certificates or identification cards directly to the tax office. Under the new regulations, data regarding the degree of disability (GdB) is transmitted electronically from the relevant social services office to the tax authorities.

To facilitate this electronic transfer, individuals must provide their personal tax identification number (Steuer-Identifikationsnummer) to the social services office. This number is distinct from the standard tax number (Steuernummer) and remains constant throughout a person's life. The tax ID can be found on income tax assessments or wage tax statements.

Additionally, individuals with the 'G' marker (Merkzeichen G) on their disability ID may access various forms of compensation for disadvantages. These include benefits such as reduced vehicle tax, social benefits, and potential concessions for travel costs. Eligibility for these benefits depends on the degree of disability, income levels, and specific mobility requirements.