Persons with limited tax liability who are subject to withholding tax in Germany in accordance with Section 50a of the Income Tax Act (EStG), i.e. primarily performing artists and their agencies where applicable, may opt to deduct operating costs at a higher tax rate if they meet the respective conditions. In this case, additional costs incurred due to disability are also deductible.
Income tax relief
People with a degree of disability of 20% or more, as well as their surviving dependants and carers, can claim fixed amounts in accordance with Section 33b EStG to reduce their income tax burden. However, these fixed amounts can only be claimed by individuals with unlimited tax liability in Germany (information in German).
Further information
Steuertipps für Menschen mit Behinderung (Tax tips for people with disabilities, in German language)