Disability-related costs can be claimed for tax purposes. Unlike illness and accident costs, disability-related additional expenses can usually be deducted in full from taxes. To qualify for this deduction, the person concerned must be officially recognized as a “disabled person.

Private individuals who only require visual aids, such as glasses or contact lenses, and similar devices, are not considered disabled. Generally, disabled persons include, for example, recipients of disability insurance benefits (IV-Leistungen) or helplessness allowances (Hilflosenentschädigung). Deductible are the disability-related additional costs that had to be paid out of pocket i.e., costs not covered by insurance or aid organizations.