If you have a disability, you can choose whether to claim your disability-related expenses in detail on your income tax return or to claim a lump sum.

The lump sum covers expenses for assistance with the ordinary and regularly recurring activities of daily living and expenses for increased laundry needs as well as care expenses. If you choose the lump sum, you cannot claim the care expenses as extraordinary expenses or the tax reduction for care services in the home.

The lump sum is graduated according to the degree of disability.

Blind persons, deaf-blind persons and helpless disabled persons receive a higher lump sum.