L. Extraordinary burdens for disabled children
What extraordinary burdens are deductible for disabled children?
Depending on the level of disability, various tax-exempt amounts are available which are not reduced by the deductible. A child is considered disabled if their level of disability is 25% or more.
Tax-exempt amounts for children with a disability from 25% to 49%
The same authorities as for adults are responsible for determining a child's disability. The following tax-exempt amounts apply in case of the following disability levels:
| Level of disability | Tax-exempt amount per year |
|---|---|
| 25% to 34% | €124 |
| 35% to 44% | €164 |
| 45% to 49% | €401 |
In addition, the lump-sum tax-exempt amounts may be claimed without deductible for necessary special nutrition or for expenses for disability aids (e.g. glasses/contact lenses, wheelchairs, adapting the home to the needs of a disabled person).
Tax-exempt amounts for children with a disability of 50% or more who do not receive nursing care allowance
In this case, a higher amount of family allowance is granted and a monthly lump sum of €262 may be claimed instead of the aforementioned tax-exempt amounts. In addition, expenses for disability aids (e.g. glasses/contact lenses, wheelchair, adapting the home for a disabled person) and the tuition fee for a school or workshop for the disabled may also be claimed without deductible. The costs of a diet cannot be recognised in addition to the tax-exempt amount of €262.
Tax-exempt amounts when receiving nursing care allowance for a disabled child
The amount of the nursing care allowance must be subtracted from the monthly tax-exempt amount of €262 per month. The tax-exempt amounts per year, depending on the disability level, may not be claimed. If the nursing care allowance exceeds the amount of €262, no lump sum may be claimed.
In addition, the actual amounts must be considered, independent of a nursing care allowance:
- Expenses not regularly incurred for therapeutic aids
- Costs of therapeutic treatments
- Compensation for attending a special school or for working in a workshop for disabled persons
- Transport costs between the home of the disabled child and the special school or workshop for the disabled, which are incurred due to the use of public transport being unreasonable. However, compensation for these journeys must be deducted.
If the nursing care allowance for accommodating the disabled person at a boarding school or an apartment-sharing community is withheld, the costs borne by the persons responsible for the support-money payments to the disabled person (the contribution to housing costs in Vienna or the cost refunds to the respective provincial governments) constitute an extraordinary burden.
Overview of the tax-exempt amounts for disabled children
| Tax-exempt amount | Minimum disability of 25% without increased family allowance | Disability with increased family allowance | Disability with increased family allowance and nursing care allowance |
|---|---|---|---|
| Lump-sum tax-exempt amount depending on disability level pursuant to section 35(3) Austrian Income Tax Act (EStG, Einkommensteuergesetz) | yes | no | no |
| Flat-rate tax-exempt amount of €262 | no | yes | yes (reduced by the nursing care allowance) |
| Lump-sum tax-exempt amount for diets | yes | no | no |
| Tax-exempt amount for own motor vehicle | no | no | no |
| Tax-exempt amount for trips by taxi | no | no | no |
| Expenses for appliances for disabled persons and costs of therapeutic treatment | yes | yes | yes |
| Tuition fee for a school for the disabled | yes | yes | yes |