How did sickness consumption lead to death?

ABC of the most important cases of general exceptional stress

Academic Working Group Verlag Wolters Kluwer Deutschland GmbH

Allergy disease

Replace allergenic objects such as furniture, carpets, bed linen, wall or ceiling coverings from unpolluted objects, you usually get one for the purchase price Equivalent. This consists in the fact that the purchased item could also be of value to other people, i.e. it has a market value (sales value). This also applies, for example, to a dust mite vacuum cleaner (FG Cologne dated June 25, 2003, 7 K 7879/99, EFG 2003 p. 1701). You are therefore not burdened financially, so that your acquisition costs do not represent extraordinary burdens.

However, there is no equivalent value if the item immediately loses it through use, so that it would not even be possible to sell it. This is the case, for example, with a new bed against house dust allergy, since beds that are only used for a short time cannot be sold. Lies no equivalent before, are yours Acquisition costs deductible, However, if the new item replaces an old one, you may have to deduct a value advantage (FG Cologne dated June 25, 2003, 7 K 7879/99, EFG 2003 p. 1701).

As the new, non-allergenic items as general Everyday objects are to be viewed, you need one for the tax deduction in advance issued medical certificate (Section 64 Paragraph 1 No. 2 Letter e EStDV).

Funeral expenses

Third-party funeral costs you have paid are recognized as an extraordinary burden if the funeral costs are covered for you inevitably is. For legal reasons, this is the case if you were obliged to maintain the deceased in accordance with Section 1615 (2) of the German Civil Code, which is the case in particular for spouses, children and parents. Non-heirs liable for maintenance must, however, have asked the heir to reimburse them for the costs incurred (Sächsisches FG dated January 19, 2011, 8 K 41/10). Inevitably for moral reasons, the assumption of funeral costs for a penniless, not dependent relative can also be (FG Saarland from 5.6.1996, 1 ​​K 239/95, EFG 1997 p. 78).

Only insofar as the market value of the Estate of the deceased not enough to pay his immediate funeral expenses, there is an exceptional load. This also applies if you want to claim the costs for the funeral of your deceased spouse in your last joint tax return (BFH judgment of February 22, 1996, III R 7/94, BStBl. 1996 II p. 413).

Third party reimbursements for the funeral you have to allow yourself to be offset against your expenses (BFH judgment of October 19, 1990, III R 93/87, BStBl. 1991 II p. 140), e.g. benefits from the employer, death benefit from the health insurance, payments from a death benefit or endowment life insurance (BFH judgment of February 22nd, 1996, III R 7/94, BStBl. 1996 II p. 413). If the reimbursements are lower than the funeral costs, the reimbursements must be divided between the direct (necessary) and indirect (unnecessary) costs.

Removable only those expenses that are directly related to the actual funeral are necessary and appropriate and did not take place during the lifetime of the deceased are. You only enter this on the cover sheet on page 3 of your tax return. Immediate funeral expenses of 7.500,00 € (FG Cologne dated 29.9.2010, 12 K 784/09, EFG 2011 p. 242; order of the OFD Berlin dated 27.11.2003, DB 2004 p. 517).

The necessary costs include, in particular, expenses for actual burial (Coffin, mortuary laundry, funeral home, floral decorations, wreaths, fees, obituaries, etc.), costs of acquiring one tomb or the tombstone for the deceased, fulfillment of certain Estate liabilities (e.g. arrears for rent and electricity), costs for the Transportation of the furniture from the apartment of the deceased and the termination of the tenancy (FG Berlin dated August 9, 1966, EFG 1967 p. 70), ride costs for errands in connection with the funeral, to offices and authorities, pastors, funeral home, morgue, etc.

Not removable are expenses such as mourning clothing, entertaining the mourning guests, travel expenses for the funeral, costs of tending the grave or notary costs for drawing up a will, notarizing a power of attorney or living will (FG Saarland dated February 13, 2007, 1 V 1336/06). If you made provisions for your own burial during your lifetime, for example by purchasing a grave, these are also non-deductible costs.


In addition to the lump sum for the disabled, you can also pay the only indirectly related to your disability, atypical expenses Deduct according to § 33 EStG:

Costs for private trips, driver's license, car equipment

In addition to the lump sum for the disabled, you can also cover the costs of your disability-related private multiple trips (see below) to a reasonable extent as general extraordinary burdens according to § 33 EStG. Travel expenses for your handicapped child You may apply if the lump sum for the disabled has been transferred to you. However, this only applies to journeys in the interests of the child (Hessisches FG dated February 28, 2005, 1 V 3898/04, EFG 2005 p. 877), in which your child has also taken part (H 33.1 Travel expenses for disabled people, EStH 2014).

As a disabled person, you can use the Travel allowance settle up. A higher actual kilometer cost rate is not permitted (BFH decision of October 26, 2010, VI B 52/10, BFH / NV 2011 p. 253). The Acquisition cost of the car are you allowed to Not additionally apply as extraordinary burdens, because these costs are already included in the travel expense allowance in the form of depreciation (BFH judgment of October 22, 1996, III R 203/94, BStBl. 1997 II p. 384). The special payment for a leased car is not immediately deductible either (FG Baden-Württemberg dated December 19, 2013, 1 K 703/11, EFG 2014 p. 759).

They are also deductible Cost of an accident on a disability-related journey and regardless of your disability illness-related journeys, for example to the doctor or pharmacy (BFH decision of May 21, 2004, III B 171/03, BFH / NV 2004 p. 1404).

Case 1: You have a GdB of at least 80 or a GdB of at least 70 with marks

If your mobility on the road is significantly impaired, the costs for your unavoidable private journeys caused by the disability - for example to doctors, therapists, pharmacies, authorities, for shopping (but no visits or vacation trips) - should be taken into account. As will be appropriate without proof Flat-rate mileage with your own vehicle up to 3000 km a year recognized (H 33.1 Travel expenses for disabled people, EStH 2014). So make a flat rate of 3000 km × 0.30 € / km =900,00 € applicable in your tax return. Every handicapped person with a motor vehicle receives this amount from the tax office without a closer examination, in the case of a disability during the year, pro rata 250 km per month. The BFH still has to clarify whether this also covers the costs of repairing engine damage (reference number of the revision: VI R 60/14).

Expenses for trips with public transport and the taxi you can claim in the amount proven by supporting documents. However, the tax office will then reduce the number of kilometers you have already traveled (R 33.4 Paragraph 4 EStR 2012) - if this is claimed by you - as well as an excess for free transport in local public transport, if you deduct this from tax as an extraordinary burden to have.

You can travel more than 3000 km due to disabilities up to a maximum of 5000 km deduct in the year. Then you have to prove every kilometer (FG Rhineland-Palatinate from 5.1.1994, 1 K 1237/93, EFG 1994 p. 488).

Case 2: You have the flag, or

If you are so severely disabled that you have to rely on a car outside the house, you can in principle all private trips with the car as an extraordinary burden apply. Not only the disability-related journeys in Case 1 are recognized here, but also purely private journeys such as leisure, recreational and visiting journeys. The tax office normally requires an annual mileage up to a maximum of 15000 km recognized (BFH decision of October 26, 2010, VI B 52/10, BFH / NV 2011 p. 253; H 33.1 Travel expenses for disabled people, EStH 2014), which is reduced proportionally if the disability is not year-round. The BFH still has to clarify whether this also covers the costs of repairing engine damage (reference number of the revision: VI R 60/14). The (see above case 1) cannot be additionally asserted (BFH decision of June 15, 2010, VI B 11/10, BFH / NV 2010 p. 1631).

The upper limit of 15000 km can exceeded if the disabled person is doing vocational training and is dependent on a car (H 33.1 travel costs for disabled people, EStH 2014), or if journeys to the doctor are due (medical expenses).

You must measure the distance traveled prove e.g. by specifying the odometer reading on workshop invoices or TÜV reports. Without evidence, the flat rate of 3000 km per year remains as in case 1.

Expenses for trips with public transport, Especially handicapped-accessible taxes are deductible in the proven amount. The appropriate annual distance of 15,000 km must then be shortened by the journeys made by public transport, so that only the difference remains for journeys with your own car. The tax deductible contribution for local public transport will be offset against the travel costs.

Do you have a Purchased a vehicle that has already been retrofitted for disabled people, try to use the higher actual cost rate per kilometer when calculating your travel costs (FG Munich dated November 26, 1997, EFG 1998 p. 568). Have your Car retrofitted to be handicapped accessible, you can pay the one-time retrofitting costs - e.g. for a wheelchair lifting platform, a special gear shift, but not for an automatic transmission (FG Nürnberg from November 26th, 2009, 4 K 688/2009) - additionally In addition to the travel expenses determined with the travel expenses allowance, deduct very high costs as an extraordinary burden in the year of payment, also spread over several years for reasons of equity (LfSt Bayern May 28, 2010, DStR 2010 p. 1741).

They are also deductible License costs for an extremely disabled person. If it concerns your child, for whom you are financing the driving license, you may deduct these costs in addition to the lump sum for disabled persons transferred to you (BFH judgment of 26.3.1993, III R 9/92, Federal Tax Gazette 1993 II p. 749 ). On the other hand, the driving license costs are not deductible with a GdB of 60 without special characteristics (FG Cologne dated September 12, 2013, 10 K 3945/12, EFG 2013 p. 2010).

Case 3: people with reduced disabilities

If you have a lighter disability than in the above-mentioned cases, i.e. a GdB of less than 70, you must report all journeys related to your disability to the tax office prove (BFH judgment of February 16, 1970, VI R 325/67, BStBl. 1970 II p. 380).

Cost of a handicapped accessible apartment

If you have to redesign your apartment or house to make it accessible for the disabled, it is easier to deduct the costs according to the new case law of the Federal Fiscal Court. The BFH does not only allow the costs for appropriate disability-related conversions and installations in rented or own Old buildings to, but now also with New building. These are the principles of the new jurisprudence that have been accepted by the tax authorities (decision of the OFD Münster of December 22nd, 2011, Az. Kurzinfo ESt No. 011/2010):

  • Any acquired through the renovation Equivalent in the form of an increase in the sales value of the property prevents the trigger as an extraordinary burden no more, if the renovation was inevitable due to the handicapped person's situation. Therefore, the disabled-friendly renovation of the bathroom, the installation of a wheelchair ramp and other modifications by a severely disabled person with the marks aG and H were recognized as an extraordinary burden (BFH judgment of October 22, 2009, VI R 7/09, Federal Tax Gazette 2010 II p. 280) , as well as the handicapped-accessible conversion of a shower (FG Baden-Württemberg from March 19, 2014, 1 K 3301/12, EFG 2015 p. 406).

    The costs for the installation of an inclined stair lift in the house were therefore recognized (BFH judgment of October 5, 2011, VI R 14/11, BFH / NV 2012 p. 39) and even in the garden (FG Baden-Württemberg of April 6, 2011, 4 K 2647/08, EFG 2011 p. 1423) for a severely disabled person with exceptional walking difficulties.

  • The disability must no more on one unpredictable event based (e.g. stroke), which requires a quick renovation without being able to examine other housing alternatives. Therefore, a disability-related modernization of the house carried out after the purchase of an old building was recognized, although the severe disability of the taxpayer's child was already present before the purchase (BFH judgment of February 24, 2011, VI R 16/10, BStBl. 2011 II p. 1012) .

However, additional costs for the acquisition of a larger piece of land to build a handicapped-accessible bungalow are not to be considered as an extraordinary burden (BFH judgment of July 17, 2014, VI ​​R 42/13, DStR 2014 p. 1872).

Requirement for the inevitability the remodeling expenses is that the construction project exclusively due to a disability or illness caused by the taxpayer or one of his family members. For proof of the inevitability of the expenses, a notification from a statutory social insurance or social security agency on the approval of a care or disability-related allowance or the expert opinion of the medical service of the health insurance is sufficient (R 33.4 para. 5 sentence 3 EStR 2012).

You have to pay the full renovation costs in the year of payment drop. A depreciation over the years in which the conversions are expected to be used is not permitted (R 33.4 (5) sentence 2 EStR 2012). Whether the cost deduction can also be spread over five years is the subject of a revision at the BFH (Az. VI R 36/15).

The Moving to a handicapped accessible apartment is an extraordinary burden if you can prove the medical necessity with an official medical certificate issued before the move (FG Düsseldorf dated November 26, 1999, 18 K 3056/96 E, DStRE 2000 p. 243).

If there are no extraordinary loads, a Tax reduction for the tradesmen's services and moving costs come into question.

other expenditures

In addition to the lump sum for the disabled, the following are deductible: Medical expenses such as surgery costs, costs for medical treatment, medicine and medical costs as well Cost of a healing cure (R 33b para. 1 sentence 4 EStR 2014); School fees for attending a private school for the disabled by your disabled child (R 33.4 para. 2 EStR 2012), but not due to a learning disability of the child as an indirect consequence of an illness (is covered with the child benefit: BFH judgment of 1.12.1978, VI R 149 / 75, Federal Tax Gazette 1979 II p. 78) and Payments for one appointed by the guardianship court in accordance with § 1896 BGB supervisor (Order of the OFD Munich of 5.5.1997, DB 1997 p. 1205).

The costs for one are also deductible foreign travel companion up to € 767.00 for a maximum of one vacation trip per year (BFH judgment of 4 July 2002, III R 58/98, BStBl. 2002 II p. 765), if you can prove the need for travel companion by means of a previously issued medical certificate or be able to present a severely handicapped ID with the mark or and additionally the registered note (Section 64 Paragraph 1 No. 2 Letter d EStDV).

The expenses for the Accompaniment by the spouse on trips abroad are not deductible if the partner traveled in his own interest and did not have any additional expenses due to his partner's disability (BFH judgment of 7 May 2013, VIII R 51/10, Federal Tax Gazette 2013 II p. 808). Drive with yours all the time handicapped child dependent on accompaniment on family vacation, your travel expenses will unfortunately not be recognized (BFH judgment of January 26, 2006, III R 22/04, BFH / NV 2006 p. 1265).

Visiting trips to relatives

Your Visiting trips A spouse or child who has been in hospital for a longer period of time or is taking a cure is deductible if this helps to cure or alleviate the illness. This must be proven by a certificate from the attending physician (Section 64 (1) No. 3 EStDV). The same applies to spa stays and, in our opinion, also to visits from other relatives.In addition, the travel costs must be compulsory, which is only the case if you cannot obtain reimbursement from the sick person - apart from the spouse or a child entitled to child benefit (FG München dated September 22, 2008, 7 K 4430/06, DStRE 2009 p. 789) .

If you use the Care and supply of a relative in need of care (e.g. parents, grandparents, in-laws, siblings, uncle, aunt, etc.) in his apartment take over and do not use a care lump sum for this, the travel costs are deductible as an extraordinary burden according to § 33 EStG (BFH judgment of 6.4.1990, III R 60/88, BStBl. 1990 II p. 958). Only care trips that go beyond the visits are deductible (BFH judgment of December 2, 2004, III R 72/02, BFH / NV 2005 p. 1248).

They are also deductible daily visits to an inpatient at the hospital small child with an age of less than one year (decree of the Lower Saxony Ministry of Finance of July 16, 1986, DB 1986 p. 2054). If the child (entitled to child benefit) is older, have the attending ward doctor certify that your child is medically required to be present and how often.

The travel costs of permanently separated or divorced parents to visit the child living with the other parent are settled with child benefit (BVerfG, decision of October 22, 2009, 2 BvR 1520/08, HFR 2010 p. 73). This also applies if the parent who is obliged to provide cash maintenance is also custodial (BFH decision of 11.1.2011, VI B 60/10, BFH / NV 2011 p. 786). In the absence of inevitability, the travel expenses of grandparents who were not entitled to child benefit for visits to those living abroad were also not recognized Grandchild (BFH judgment of March 5, 2009, VI R 60/07, BFH / NV 2009 p. 1111).

They are deductible costs a visit as if an employee is working outside the office.


Childbirth costs and the costs of an abortion in the event of a medical indication are deductible as an extraordinary burden, as are medical costs. This is especially true for the cost of Doctor, midwife and Hospitalization, drugs and remedies, special food from the pharmacy for the baby (if prescribed by the doctor), Pregnancy gymnastics (if prescribed by the doctor), Trips to the doctor during pregnancy (check-ups), for pregnancy exercises, for delivery to the hospital and to pediatricians after the birth. Are trips with your own car as with external work deductible.

The is also recognized artificial fertilization the wife (e.g. FG Munich dated May 20, 2009, 10 K 2156/08, EFG 2009 p. 1462) and an unmarried woman unable to conceive (BFH judgment of May 10, 2007, III R 47/05, Federal Tax Gazette 2007 II p. 871 ) as well as the costs of heterologous fertilization (BFH judgment of December 16, 2010, VI R 43/10, BStBl. III 2011 p. 414). However, the costs of artificial insemination after voluntary sterilization are not deductible (BFH judgment of 3 March 2005, III R 68/03, Federal Tax Gazette 2005 II p. 566).

The costs for a First-time equipment of small children (BFH judgment of December 19, 1969, VI R 125/69, BStBl. 1970 II p. 242) and for the storage of Cord blood without the child's disease (BFH decision of October 15, 2007, III B 112/06, BFH / NV 2008 p. 355).

Expenses for the adoption of a child do not count as extraordinary burdens due to the lack of inevitability (BFH judgment of March 10, 2015, VI R 60/11, BStBl. 2015 II p. 695).

Hazardous substances in the house

Expenses for essential items such as the house you use yourself, your own apartment, household items and furniture are recognized as an extraordinary burden if health impairments are specifically to be feared, you are exposed to the burden no fault hits (e.g. mold due to incorrect ventilation behavior) and also no lack of construction is available (R 33.2 No. 2 EStR 2012). Also protective measures against Immissions are deductible if limit values ​​are exceeded.

A specific health risk can exist if

  • in the interior of the apartment, the legally prescribed Exposure limit values ​​exceeded e.g. as a result of furniture contaminated with formaldehyde (BFH judgment of 23.5.2002, III R 52/99, BStBl. 2002 II p. 592);

  • at one with Asbestos panels asbestos is threatened to be released on the roof of the house (BFH judgment of March 29, 2012, VI R 47/10, BFH / NV 2012 p. 1235);

  • objectively detectable, strong odor nuisance exist, e.g. because of a special wood preservative used in the construction of a prefabricated wooden house (BFH judgment of March 29, 2012, VI R 21/11, BFH / NV 2012 p. 1239);

  • Strength Radiation from cellular base stations available (FG Cologne from March 8, 2012, 10 K 290/11, EFG 2012 p. 1345).

Before performing the removal or recovery measures, you must no medical certificate (BFH judgment of March 29, 2012, VI R 21/11, BFH / NV 2012 p. 1239). However, it is advisable to submit an advance to the tax office for evidence purposes technical report in which the source of the outgassing or immissions, the necessary remedial measures and the non-reusable objects are precisely described. Which technical positions If you can commission an expert opinion, it is best to ask the environmental advisor in your municipality or the regional tax office responsible for you. The TÜV in particular comes into consideration.

As an extraordinary burden removable are expenses for the real Redevelopment the owner-occupied house or owner-occupied condominium that disposal of contaminated material that Replacement procurement of contaminated furniture that Assessment, a temporary one required because of the apartment renovation Abstract. One obtained through the redevelopment Equivalent does not prevent the deduction (BFH judgment of March 29, 2012, VI R 21/11, BFH / NV 2012 p. 1239).

You have to be credited towards your expenses Compensation for damages as well as the advantage of a possible Increase in value through the remediation or replacement of the contaminated object (BFH judgment of August 9, 2001, III R 6/01, BStBl. 2002 II p. 240).

Residential accommodation

You can deduct the costs of your home accommodation or those of your spouse or registered partner as a general extraordinary burden, but only after the so-called reasonable burden has been exceeded. If your child, for whom you are receiving child benefit / child allowances, lives in a home, the same applies (FG Köln from 11.3.2015, 2 K 1446/12, EFG 2015 p. 1096). If the child's home placement is only temporary, no household savings are to be deducted from the home costs according to the judgment.

With only age-related Home accommodation, your home costs are not deductible, as there are costs for private living (BFH judgment of 29.9.1989, III R 129/86, BStBl. 1990 II p. 418). However, there may be a tax reduction for the costs of household-related services in the retirement home. If you only need to be cared for to the extent customary for people of your age, you can only deduct the care services billed to you separately as an exceptional burden in accordance with Section 33 EStG, but not a flat rate for basic care in the event of illness included in the flat-rate home fee.

At your home placement due to illness the home costs are deductible as medical expenses. If the illness is likely to last longer than six months, you should immediately apply for a determination of the need for care in order to be able to more easily deduct the costs of the home.

In the case of residential accommodation because Disability, Without being in need of care, a deduction of home costs is also permitted as an extraordinary burden. This also applies to accommodation in an assisted living community (BFH judgment of May 23, 2002, III R 24/01, BStBl. 2002 II p. 567). However, the tax authorities only recognize the disability-related accommodation costs when they are classified in care level I (BMF letter of January 20, 2003, Federal Tax Gazette 2003 I p. 89). According to the BFH case law, however, a specialist medical opinion is sufficient (BFH judgment of December 9, 2010, VI R 14/09, BStBl. 2011 II p. 1011). No deduction of home costs is possible if you claim a lump sum for the disabled, regardless of the amount.

Is your home placement because of Dependency, that means classification in one of the care levels I – III or care level 0 with considerably limited everyday skills, the home costs are deductible. The expenses for illness-related or care-related accommodation in a senior citizens' home are inevitable and the actual costs must therefore be recognized (BFH judgment of November 14, 2013, VI R 20/12, Federal Tax Gazette 2014 II p. 456). It must be a home in the sense of the Home Law. If care level 0 is present without significant impairment of everyday skills, the home accommodation and meals costs are not deductible, but the separately reported care costs are.

If you only need care in the home, the additional costs for accommodation and meals - i.e. home costs minus household savings - from then on count towards the extraordinary burdens according to § 33 EStG (BMF letter of 20.1.2003, Federal Tax Gazette 2003 I p. 89). In this case, however, at least care level I.

Do you have your Household dissolved, the tax office reduces the deductible amount according to § 33 EStG by a household saving in the amount of the basic allowance (R 33.3 para. 2 sentence 2 EStR 2012). You and your spouse live in a home, but the saving only becomes once deducted:


per day

per month

per year

Household savings

23,53 €

706,00 €

8.472,00 €

Mr. and Mrs. Bock were housed in a nursing home for the whole of 2015. They had given up their apartment in 2014. In 2015, home costs were € 3,000.00 per month. The home costs to be taken into account for tax purposes before deducting the reasonable burden thus amount to € 27,528.00 (12 × € 3,000.00 ./. € 8,472.00).

If you take over the costs of the home accommodation for a dependent relative, you can claim your expenses as maintenance payments according to § 33a EStG or as special support according to § 33 EStG.

Medical expenses

The tax medical expenses include all self-borne expenses, the the Cure or relief from a disease (BFH judgment of June 18, 1997, III R 84/96, BStBl. 1997 II p. 805), but not expenses for the prevention of diseases or for maintaining health. It does not matter whether you incur these expenses for yourself, your spouse or your children for whom you receive child benefit or the tax exemptions. Medical expenses related to a Work accident, commuting accident or one Occupational disease are advertising expenses or business expenses. The same applies to the costs of an illness-related retraining (BFH judgment of December 4, 2002, VI R 120/01, BFH / NV 2003 p. 255).

You can only tax expenses that are not through Reimbursement services are covered by third parties, e.g. by health insurance, accident and pension insurance providers or by tax-free subsidies from the employer, but not compensation for pain and suffering. You must also take into account such reimbursements that you will only receive in the following years. If the amount of the reimbursement has not yet been determined, your tax assessment can be on this point provisionally endure.

If you waive your health insurance coverage in order to receive a higher premium reimbursement, your costs in the amount of the waiver will not be recognized for tax purposes (FG Rhineland-Palatinate from January 31, 2012, 2 V 1883/11; FG Hamburg from August 26, 2004, VI 167/02, EFG 2005 p. 444). The premium refunds do not reduce your medical expenses, but your deductible pension expenses as special expenses.

A contractually agreed Deductible but does not hurt. Whether deductibles can be allowed to be deducted without a reduction by a reasonable burden is the subject of a revision at the BFH (Az. X R 43/14).

Are you not covered by your health insurance Co-payments exempt, you may apply your own contribution to the extraordinary burdens. Will the Aid reduced by one for civil servants in the event of illness, this is also included in the cost of illness as the civil servant's own contribution.

Services from one Hospital daily allowance insurance You only have to offset the costs incurred as a result of the hospital stay, but not against the other medical costs. Services from one Daily sickness allowance insurance do not reduce your medical expenses at all (BFH judgment of October 22, 1971, VI R 242/69, BStBl. 1972 II p. 177).

You bear your medical expenses in your tax return in Mantle bow on page 3 in the line. The tax office draws the reasonable from this Own burden so that only the remaining amount becomes tax-effective. On the other hand, several revisions are pending at the BFH (Az. VI R 32/13, VI R 33/13), which is why tax assessments on this point are provisional.

Nothing works without a doctor's prescription

If the tax office is to take your medical expenses into account, you have to pay the costs occupy (through receipts, invoices, etc.). As proof of the costs incurred, submission of the reimbursement notification from the private health insurance company or the notification of aid from an authority may be sufficient (R 33.4 (1) sentence 5 EStR 2012). In addition, you must have a doctor's prescription (prescription, certificate) the medical need prove. Building up your own medicine cabinet with cold medicines, painkillers, adhesive plasters, etc. is therefore not deductible (FG Rhineland-Palatinate of 8 July 2013, 5 K 2157/12, EFG 2013 p. 1767). In the case of persistent illness with continued consumption of certain drugs, remedies and aids, a one-time submission of a regulation is sufficient (R 33.4 para. 1 sentence 3 EStR 2012). If the need for a visual aid has been determined by an ophthalmologist, the subsequent refraction determination by an optometrist is sufficient.

If the tax office has any doubts about the medical necessity of your claimed medical expenses, you will need to see a doctor or even a doctor medical certificate or a Medical Service Certificate Your health insurance company or a medical certificate can submit to the state aid authority responsible for civil servants. This evidence cannot be replaced by other documents (BFH judgment of January 15, 2015, VI R 85/13, DStR 2015 p. 1170). This applies to the following cases, Section 64 (1) No. 2 EStDV:

  • Bathing or healing cures;

  • psychotherapeutic treatments;

  • scientifically not recognized treatment methods, e.g. fresh and dry cell treatment, oxygen, chelation, autologous blood therapy. A treatment method is not scientifically recognized if its quality and effectiveness do not correspond to the generally recognized state of medical knowledge (BFH judgment of June 26, 2014, VI ​​R 51/13, BStBl. 2015 II p. 9). This also applies, for example, to liposuction (BFH judgment of June 18, 2015, VI R 68/14, DStR 2015 p. 1970).

    The treatment methods of the special therapies listed in Section 2 Paragraph 1 Clause 2 SGB V, on the other hand, belong to the scientifically recognized methods because they are not excluded from the scope of the statutory health insurance (BFH judgment of February 26, 2014, VI ​​R 27/13, BStBl . 2014 II p. 824);

  • the medically necessary external accommodation of children suffering from dyslexia or other disabilities;

  • the care of the taxpayer by an accompanying person (unless this is noted in the severely handicapped ID card or the notification of the pension office);

  • medical aids that are everyday objects of use (e.g. a massage table, FG Berlin-Brandenburg dated January 20, 2015, 13 K 13073/14, EFG 2015 p. 923, or an intervertebral disc mattress). A stair lift is not one of them (BFH judgment of 6.2.2014, VI ​​R 61/12, BStBl. 2014 II p. 458). The BFH has yet to clarify whether a spinal column therapy based on analysis based on the so-called FPZ-KONZEPT is included (Ref. VI R 42/14).

The official medical certificate must already be before the start of the treatment or. before the purchase the aids issued (Section 64 (1) sentence 2 EStDV). The health authorities are obliged to issue you the certificates required for tax purposes and to hand them over to you - not the tax office.

The regulation in § 64 EStDV applies retrospectively in all cases in which the tax assessment is not yet final (§ 84 para. 3f EStDV). However, there are no constitutional concerns (BFH judgment of April 19, 2012, VI R 74/10, BStBl. 2012 II p. 577). However, another revision is pending against the retroactive effect (Az. VIII R 52/13).

Medical treatment and hospitalization

The expenses borne by you for the treatment by a doctor (General practitioner or specialist), dentist or one Naturopath to diagnose, cure or alleviate an illness and its consequences or to prevent the worsening of an illness (Section 27 SGB V) are normally deductible as illness costs (BFH judgment of 15.9.1999, III R 46/97, BStBl. 1999 II p. 761). For Veterinary costs (FG Rhineland-Palatinate dated December 5, 2006, 6 K 2079/06) this does not apply to the costs of a sterilization (FG Berlin of 4 September 1990, V 233/89, EFG 1991 p. 129) or one abortion only if there are medical reasons. The Contribution from beneficiaries on their medical bills as well as the previous one Practice fee of € 10.00 are deductible (practice fee is not a precautionary expense / special edition: BFH judgment of July 18, 2012, X R 41/11, DStR 2012 p. 1696).

Also expenses for a medically necessary Hospital or specialist clinic stay belong to the medical expenses. If you decide to stay in a single room with treatment by the head physician or if you choose a hospital outside of Germany, the tax office must still allow the costs to be deducted. The tax office may not reduce your costs by the expenses saved at home in the case of inpatient accommodation (H 33.1–33.4 Household savings EStH 2014).

At Illness on vacation the additional costs for a medically necessary return transport by plane or ambulance from the holiday destination to your home can also be deducted, as well as the additional accommodation costs incurred in the event of inability to transport.

Also the cost of a Dialysis treatment are part of the illness costs, in our opinion also for disabled people who receive a lump sum for disabled people.

The homologous and the heterologous are recognized as exceptional stress artificial fertilization in the case of a married or unmarried couple (BFH judgment of December 16, 2010, VI R 43/10, BStBl. III 2011 p. 414; BFH judgment of May 10, 2007, III R 47/05, BStBl. 2007 II p. 871 ). However, the costs of artificial insemination after voluntary sterilization are not deductible (BFH judgment of 3 March 2005, III R 68/03, Federal Tax Gazette 2005 II p. 566).

In Section 64, Paragraph 1 of the Income Tax Ordinance (EStDV), no official or medical examiner's certificate issued before the start of an operation is required. That goes for one too Plastic surgery. However, the medical necessity of the operation must be proven with a certificate from the treating specialist (e.g. in the case of malformations). Aesthetic reasons alone are not enough. Evidence of a medical indication is deemed to have been provided in any case if the health insurance or the subsidy provider has contributed to the treatment costs (decree of the Ministry of Finance Schleswig-Holstein dated March 12, 2013, DB 2013 p. 732). The Breast augmentation after an amputation is always one of the costs of illness.

The cost of a Laser eye surgery (LASIK) to eliminate ametropia are recognized as medical expenses even without a medical certificate (R 33.4, Paragraph 1, Clause 2 EStR 2012).

Does your child Learning difficulties and if these are based on an illness, the associated expenses are included in the illness costs. This is the case, for example, with a reading and spelling weakness (dyslexia) based on a brain dysfunction or with attention deficit disorder (ADD). The costs of changing schools can then also be deductible (BFH judgment of May 12, 2011, VI R 37/10, BFH / NV 2011 p. 1605). For the medically necessary external accommodation of a child suffering from dyslexia or another disability, a prior medical certificate must be obtained (Section 64 (1) no. 2 letter c EStDV).

Therapies As a remedy for overcoming or alleviating an illness - for example physiotherapy, exercise gymnastics, physical therapy, occupational therapy, spas, electrotherapy and medical foot treatment - are recognized as exceptional stress. This also applies to eurythmy therapy (BFH judgment of February 26, 2014, VI ​​R 27/13, DStRE 2014 p. 851). If these therapies are not carried out by your doctor himself, you will need a certificate from your doctor or alternative practitioner issued prior to the start of treatment, stating the medical necessity (R 33.4 Paragraph 1 EStR 2012). For one psychotherapy However, an official medical certificate issued before the start of treatment is required (Section 64 Paragraph 1 No. 2 Bstb. b EStDV).

A recommended sport in the Gym as a result of a physical ailment in order to alleviate the symptoms or to prevent them from worsening, there is still no curative treatment (Sächsisches FG dated January 24, 2011, 8 K 1403/09).

The expense of healing a diagnosed Addiction to alcohol, drugs, medication or gambling are also among the extraordinary burdens (e.g. BFH judgment of February 13, 1987, III R 208/81, BStBl. 1987 II p. 427), but not smoking.

Your travel expenses due to illness When using your own car, you can only go to the doctor or pharmacy to the amount of the cost of using one public transport Deductible (H 33.1 General travel expenses, EStH 2014). If there was no reasonable connection with public transport or if you were temporarily unable to walk, you may also deduct the travel costs with your own car with the travel expense allowance (not with the actual vehicle costs) (BFH judgment of May 19, 2004, III R 16/02, BStBl . 2005 II p. 23).

You or your spouse must be yours sick child accompany you to the hospital, your travel expenses count towards the deductible medical expenses. A seven-year-old child definitely needs to be accompanied by the parents (FG Cologne from January 12, 1988, 3 K 375/84, EFG 1988 p. 368).

Medicines and medical aids

Your expenses for those prescribed by a doctor or alternative practitioner Medicines or bandages (§ 31 SGB V) you can deduct medical expenses (R 33.4 Abs. 1 EStR 2012). This could be, for example: the Co-payment for medication paid for by health insurance; the surcharge if the insurance company only pays a cheaper drug; the full price if the health insurance company does not pay for certain drugs or if your additional payment would exceed the price of the drug; possibly the Fee for the official medical certificate. As proof that the expenses are due to illness, you need a Cash register or private prescription Your doctor or alternative practitioner (R 33.4 Abs. 1 EStR 2012). Also non-prescription, So over-the-counter drugs, such as general tonics, vitamin supplements, painkillers or nasal drops, count towards the cost of illness. The prerequisite is that the medication has been prescribed by a doctor or alternative practitioner before buying it.

expenses for Diet foods or other special foods (e.g. soy instead of cow's milk products) are not deductible (Section 33 (2) sentence 3 EStG). This also applies to dietary meals for celiac patients (BVerfG, decision of July 6, 2010, 2 BvR 2164/07) and people with multiple sclerosis (Lower Saxony FG of May 10, 2011, 12 K 127/10, EFG 2011 p. 1886) . Medically prescribed food supplements that are pharmaceuticals, on the other hand, are not subject to the prohibition on deduction for dietary meals (BFH judgment of April 14, 2015, VI R 89/13, DStR 2015 p. 1671).

Do you suffer from one chronic illness and if you therefore need certain medication on a regular basis (e.g. cortisone spray for chronic asthma), it is sufficient to present a prescription once if you have already proven the illness and the chronic course to the tax office with a medical certificate (R 33.4 para. 1 EStR 2012) . On the pharmacy receipt, however, in addition to the medication, the illness must also be stated (BFH judgment of December 5, 1968, IV 79/65, BStBl. 1969 II p. 260).

You will need a prescription drug and the health insurance demonstrably refuses to cover the costs Despite prescriptions, for example pain killers in above-average quantities or sexual enhancers (Viagra), the tax office doubts the causation of the disease. Then your doctor should confirm in writing that the medication is necessary to fight a disease.

For medical aids that only sick people use, one is enough Certificate from the attending physician or alternative practitioner, in which the necessity due to an illness is certified (§ 64 Abs. 1 Nr. 1 EStDV). These include in particular glasses, contact lenses (including care products), hearing aids (including batteries), orthopedic insoles and shoes, wheelchairs (including maintenance costs), prostheses, measuring devices for blood pressure and blood sugar, inhalation devices, hair toupees and wigs for hair loss due to illness, dental implants ( FG Berlin-Brandenburg dated November 28, 2007, 2 K 5507/04 B, EFG 2008 p. 544) and a computer for the blind that can only read texts (Sächsisches FG dated November 7, 2000, VK 1777/98, EFG 2001 p. 440) .

For medical aids that are considered general Everyday objects i.S.v. § 33 Abs. 1 SGB V are to be viewed, you need one issued before the purchase medical certificate (Section 64 Paragraph 1 No. 2 Letter e EStDV). The Federal Fiscal Court has defined that this only includes medical aids. Therefore, the one built into the house by a disabled person belongs Stair lift not in addition, so that for the deduction of the costs as an extraordinary burden, a later issued general practitioner certificate about the medical necessity can suffice (BFH judgment of 6.2.2014, VI ​​R 61/12, BStBl. 2014 II p. 458). According to the BFH, it does not matter whether the commodity is sometimes bought by healthy people (like a stairlift by healthy seniors) and thus a medical aid in the broader sense. Because as far as § 64 Abs. 1 Nr. 2 let. e EStDV should not be interpreted as meaning that aids in the broader sense are also covered by the obligation to obtain a medical certificate.

This means that there is no obligation to obtain a medical certificate for permanently installed medical aids that cannot be carried with you. However, you must be able to prove the medical necessity of the item.

Health resort costs

For yourself, your spouse or your child entitled to child benefit, you can deduct the costs you have paid for medical cures or rehabilitation measures after an operation as an extraordinary burden if the treatment necessary to cure or alleviate a disease is because another treatment is not successful, and they under medical supervision and supervision (FG Münster dated September 6, 2011, 1 K 2809/08; BFH judgment of December 17, 1997, III R 32/97, BFH / NV 1998 p. 839).

To demonstrate medical necessity, you must have a Official medical certificate issued before the start of the cure or submit a certificate from the medical service of a health insurance company, which must also indicate the duration and location of the cure (Section 64 (1) no. 2 letter a EStDV). In the case of a preventive treatment, the risk of an illness that can be averted by the treatment must also be certified. If the healing success of the cure also depends on the climate, the certificate must also indicate which medical treatment location is indicated and how long the measure should last. This also applies to a weight loss diet, as being overweight is not always pathological (BSG, decision of October 19, 2004, B 1 KR 3/03 R).

If the need for a cure was recognized when grants or allowances were approved, this is sufficient for those with compulsory insurance Certificate from the insurance company (i.e. health insurance, accident insurance, employers' liability insurance association and pension insurance) and, in the case of public employees, the certificate from the responsible aid agency (R 33.4 (1) sentence 7 EStR 2012) The certificate must show that a review of the medical necessity of the cure has been carried out. An OFD also requires that the subsidies are also granted for accommodation and meals costs (decision of the OFD Karlsruhe dated November 8, 2013, VASt Aktuell 7/2013).

Does your treatment have the character of a Recreational trip, the health resort costs are not recognized despite the attestation (H 33.1 Kur EStH 2014; BFH judgment of 10.3.1972, VI R 256/69, BStBl. 1972 II p. 534). Also, don't try to cover travel and accommodation expenses for yours as well Spouse if he accompanies you to the spa without medical necessity. Otherwise you risk being classified as a recreational trip, so that the tax officer will not recognize the cost of the spa for you either.

The following expenses are deductible if they are not reimbursed:

  • costs for Doctor, medication, therapeutic products (Baths, massages, etc.), visitor's tax, personal contribution for the spa clinic, etc. (not tips);

  • proven Additional meal expenses, reduced by a household saving of 20% of the expenditure (R 33.4 para. 3 EStR 2012), reasonable costs of Accommodation, Costs for the journey to and from the spa in the amount of comparable rail costs, unless you are dependent on your car (H 33.1 Kur EStH 2014), for trips to the spa doctor and for using the spa treatments at the spa (e.g. by public transport);

  • Travel and subsistence expenses for one Companion in the case of children and old helpless people, if the need for care is confirmed in an official medical certificate issued before the start of the journey (Section 64 Paragraph 1 No. 2 Letter d EStDV). If the necessity of constant accompaniment is noted in your severely handicapped ID card, you do not need a certificate.

Maintenance costs

Instead of the care lump sum - or if you are not entitled to it - you can set your expenses for caring for yourself, your spouse, child, relatives or a person close to you as a general extraordinary burden according to § 33 EStG. However, only the amount that is received is deductible Care allowance and the reasonable burden exceeds. The lump-sum care allowance from a private supplementary care insurance (BFH decision of April 14, 2011, VI R 8/10, BStBl. 2011 II p. 701) as well as the aid granted to civil servants must also be deducted from the care costs.

A deduction of care costs is possible in the following cases (R 33.3 Paragraph 1 EStR 2012):

  • The dependent person is in one of the three levels of care I (heavily in need of care), II (in need of severe care) or III (in need of severe care) within the meaning of §§ 14, 15 SGB XI. These are people who, because of a physical, mental or emotional illness or disability, need long-term help for the usual and regularly recurring activities of daily life, but probably for at least six months.

  • It's unofficial Care level 0 before, that is, there is a temporary need for care below care level I. There are two subcategories here, namely With Permanently significantly restricted everyday skills within the meaning of Section 45a SGB XI (dementia, intellectual disability or mental illness) and without significant restriction of everyday skills.

As proof the need for care in Levels I-III and Level 0 with significant restrictions in everyday skills, a notification from the long-term care insurance company or private long-term care insurance or the severely disabled person's ID card or a notification from the pension office, from which the mark Bl or H emerges (R 33.3, Para. 1 sentence 2 EStR 2012).

In the case of the Care level 0 Without significant restrictions, it is sufficient as proof if, in the case of outpatient care, the person in need of care is cared for by a care service recognized in accordance with Section 89 SGB XI and the care costs are invoiced separately by the care service (R 33.3 (1) sentence 3 EStR 2012), while with Home accommodation the home provider must have shown the costs for the care services separately from the other costs in his invoice and negotiated his care rate for the unofficial care level in accordance with the principles of SGB XI with the responsible social welfare agency. A flat rate home fee is not enough.

If you are not allowed to deduct your costs for care at home as an extraordinary burden, check whether a tax reduction as a household-related service is possible.

Dependency on your own or that of your spouse

Is your Care at home, you have the following two alternatives for deducting your expenses for tax purposes:

  • Their Lump sum for the disabled or

  • all your care-related expenses against Individual proof as a general extraordinary burden (with care level 0 without significant restriction of everyday skills: only the costs of an outpatient care service recognized according to § 89 SGB XI). Whether fictitious accommodation costs for an Eastern European caregiver living with you can also be deducted (e.g. pro rata rent for your room) is the subject of a lawsuit pending with the Cologne District Court (Az. 7 K 1382/13).

The Care lump sum there is also, if it is not about your own care, but you help personally with the care of the helpless spouse.

At her Accommodation in a nursing home you have the following two alternatives for deducting your expenses for tax purposes:

  • the Lump sum for the disabled or

  • the care-related expenses against individual evidence as general extraordinary burdens (total care home costs; at care level 0 without significant restriction of everyday skills: only the actual care costs, separated in the home bill from the non-deductible costs for accommodation and meals; a flat-rate fee is therefore not favored).

If only your spouse is in need of care and you still live together in the home, then only the home costs incurred by the spouse in need of care are deductible (BFH judgment of April 15, 2010, VI R 51/09, Federal Tax Gazette 2010 II p. 794).

Do you have your Budget dissolved, cuts the tax office the deductible amount according to § 33 EStG a household saving.

For the amount of reasonable burden Unrecognized care expenses are granted a tax reduction in accordance with Section 35a of the Income Tax Act.

Need for care of another relative

You or your spouse look after someone in need of care Relatives i.S. of § 15 AO, i.e. children, parents, grandparents, in-laws, foster parents, siblings, uncles, aunties, etc., is a prerequisite for the approach as an extraordinary burden that the assumption of costs is inevitable for you and the relatives are in need.

inevitability is the case for legally dependent relatives (e.g. parents and children) as well as for moral reasons for non-dependent persons (e.g. siblings and illegitimate partner).

Neediness is given if the family member cannot bear his or her subsistence wage in the amount of the maximum maintenance amount with his income, earnings and assets after deduction of household savings and an amount of € 1,550.00 (BMF letter dated December 2, 2002, Federal Tax Gazette 2002 I p. 1389). An adult, not severely disabled child is generally obliged to utilize his or her assets within the framework of what is reasonable (BFH judgment of February 11, 2010, VI R 61/08, Federal Tax Gazette 2010 II p. 621).

The same conditions apply to the deduction of your expenses for caring for the relative in their home, in your own home or in a home as with your own need for care (see above). In addition to the actual care costs, the additional costs for accommodation and meals compared to the costs of normal housekeeping are also deductible (H 33.1 Care expenses for third parties, EStH 2014). Therefore, the care costs are to be reduced by the household savings in the case of a dissolved household of the person being cared for, in the amount of which you have deductible maintenance payments up to the maximum maintenance amount according to § 33a EStG.

It is not deductible own time expenditure for care (FG Münster from April 15, 2015, 11 K 1276/13 E; Hessisches FG from March 11, 2011, 11 K 1850/10).

In the case of illness or care-related Home placement of your child there is no division of the home costs into a part for the accommodation, which is compensated with the child benefit or the exemptions for children, and a care part that is deductible as an extraordinary burden. So the total home costs are recognized.

Do you have this Your child's lump sum for the disabled If this is transferred to you, you can still claim the care costs you have borne as extraordinary burdens (BFH judgment of February 11, 2010, VI R 61/08, Federal Tax Gazette 2010 II p. 621 margin no. 15).

The one given to you Care allowance will only not be offset against your expenses if you use it to ensure the basic care of the person in need of care and their domestic care, for example to pay for a care service.

Not to be considered as an exceptional burden Rides, to run the household of the relative or to do the shopping for him. On the other hand, the costs for necessary trips with the relatives to the doctor, hospital, massage, pharmacy, etc., for care-related care and care of the relatives in their apartment can be deducted beyond the usual visits and visits in the home.

Go with your own car, Your travel costs will only be taken into account in the amount of the costs for public transport. If their use is unreasonable due to unfavorable transport connections, the flat-rate travel allowance can be applied.

Is your loved one financially not needy? Then have your family member reimburse you for the travel expenses you have paid in the amount that would have been incurred for using public transport and give them a receipt. Then the relatives can claim the travel expenses in their own tax return.

You can also provide for your relatives living in the nursing home typical maintenance (e.g. if you buy clothes for him or pay his insurance premiums), these expenses are only deductible as normal maintenance in accordance with Section 33a (1) EStG, taking into account the income and earnings of the relative.

Litigation costs

Expenses for the conduct of a legal dispute of any kind have been excluded from deduction as an extraordinary burden since 2013 (Section 33 (2) sentence 4 EStG). Of the No deduction There are only the following exceptions: The process is necessary because otherwise the taxpayer would run the risk of losing his livelihood and being unable to meet his vital needs within the usual framework.

With this new legal regulation, the taxpayer-friendly jurisprudence of the BFH was lifted off its hinges, according to which the costs of every civil litigation could in principle be deducted (BFH judgment of May 12, 2011, VI R 42/10, BStBl. 2011 II p. 1015). However, the BFH has now retroactively abandoned this case law and agreed with the opinion of the tax authorities (BFH judgment of June 18, 2015, VI R 17/14, DStR 2015 p. 1862).

The process costs include in particular the Lawyer and court costs as well as travel expenses, but not fines, fines and administrative fines.

For litigation costs, a deduction is only to be checked as an extraordinary burden if there are neither advertising costs or operating expenses (in the case of professional / operational litigation costs) nor special expenses (e.g. litigation before the administrative court for acceptance of a study place). However, if there is a statutory prohibition of deducting business expenses or business expenses, such as for criminal proceedings for bribery, a deduction as an extraordinary burden is not possible (BFH judgment of May 14, 2014, X R 23/12, BB 2014 p. 2005).

There one marriage only by a family court ruling divorced can be, for decades all direct and unavoidable costs of the divorce process were deductible as general extraordinary burdens due to legal inevitability (H 33.4 litigation costs EStH 2012). This primarily concerned the legal and court costs of the actual divorce. In addition, the costs of the family court regulation of the pension equalization, which was inevitably associated with the actual divorce case, were deductible from pension entitlements. But since 2013, the tax authorities have no longer wanted to recognize divorce costs as an extraordinary burden due to the new legal regulation on litigation costs (OFD North Rhine-Westphalia April 17, 2014, Az. Kurzinfo ESt No. 17/2014). A revision is pending at the BFH against this opinion of the tax authorities (Az. VI R 66/14).

Spouses who get divorced from 2013 on should continue to include their divorce costs in their income tax return under general exceptional charges. The same applies to registered life partners. If the tax office rejects the deduction in the tax assessment, an objection should be lodged with reference to the pending revision and an application should be made to suspend the objection proceedings.

Damage to house, household items and clothing

(BFH judgment of 6.5.1994, III R 27/92, BStBl. 1995 II p. 104), if the following requirements are met.

The damage must be the existentially important living area affect. In addition to certain damage to buildings, this also includes necessary household items - in particular kitchen, living room and bedroom furnishings, but also a color TV - and necessary clothing (at least appropriate initial equipment, but not clothing stolen on a vacation trip). The basement is not part of the vital living area, which is why expenses for the removal of moisture damage there are not exceptional burdens (Hessisches FG dated May 26, 2003, 13 K 1151/02, EFG 2003 p. 1480; non-admission complaint rejected by the BFH).

are events that inevitable (R 33.2 No. 2 EStR 2012). These include natural disasters such as floods, storms, hail, earthquakes, lightning strikes, landslides, snow pressure, subsidence, torrential rains, fires, reactor accidents, etc. are also exceptionally recognized Groundwater damage in a single-family house or an apartment, if the occurrence of flooding has led to a sudden rise in the groundwater level (decree of the Hessian Ministry of Finance of February 28, 2003, DStR 2003 p. 550), and of real Dry rot Infested building if the infestation remained undetected at the time of purchase and there is a specific risk of the house becoming uninhabitable due to the risk of collapse (BFH judgment of 29.3.2012, VI R 70/10, BFH / NV 2012 p. 1237).

Not inevitable are for example damage caused by normal rain, due to wear and tear, the age of the building or as a result of construction defects (BFH decision of February 11, 2009, VI B 140/08, BFH / NV 2009 p. 762). A lost advance payment due to Developer bankruptcy is also not an exceptional burden (FG Rhineland-Palatinate from March 24, 2010, 2 K 1029/09, BB 2010 p. 1310).

For repair work that is not recognized as an extraordinary burden, a tax reduction according to § 35a EStG can be considered.

The tax deduction is only possible if no fault of your own of the injured party is the cause of the damage. In doing so, however, your own fault must be obvious, for example in the case of improper personal contribution to building a house (R 33.2 No. 6 EStR 2012). Often the tax office requires an expert opinion to clarify the question of guilt, which is prepared before the damage is repaired. If you have realizable claims for compensation, e.g. against the injuring party or against the insurance company, you must do so beforehand asserted unsuccessfully (R 33.2 No. 6 EStR 2012). However, it is not absolutely necessary to take legal action.

For the damage is allowed no that you could have perceived (R 33.2 No. 7 EStR 2012; BFH judgment of June 26, 2003, III R 36/01, BStBl. 2004 II p. 47). The tax deduction is therefore limited to such damage to the home or household effects that are not covered by building, fire or household contents insurance or that are expressly excluded in the insurance or for which there is an insurance option, but it is not . A Natural hazard insurance against floods, earthquakes, landslides etc. is not considered to be generally accessible (BMF letter of 6.9.2005, Federal Tax Gazette 2005 I p. 860), an insurance against fire and storm damage is. Baggage insurance to protect against theft is also common (FG Baden-Württemberg dated November 7, 2007, 2 K 441/04, EFG 2008 p. 379).

Are you insured, but have to pay for damages due to a Deductible or because of the limitation of the replacement service to one Maximum amount yourself, your expenses are tax deductible. However, damage costs that you have to pay yourself due to underinsurance are not recognized (FG Düsseldorf dated 9.9.2008, 3 K 3072/06 E, EFG 2008 p. 182) or because you did not take out any household contents insurance (BFH judgment of 26.6. 2003, III R 36/01, Federal Tax Gazette 2004 II p. 47).

Do you have Damage due to a natural disaster with a wider impact (flood, storm, hail, earthquake) and if the tax recognition of your expenses would fail because you did not take advantage of a standard insurance option, apply for recognition according to the tax authorities.

The damage or the decrease in value that has occurred do not yet entitle you to a tax deduction. Only those are deductible as extraordinary expenses in the year of payment Damage repair expenses (Repairs, overhauls, dismantling of affected parts of the building), to restore the damaged part of the building and to replace the destroyed building as well as the household items or clothing in the necessary and appropriate amount, provided that they do not exceed the value of the object compared to before (R 33.2 No. . 4 EStR 2012), as well as the costs of an expert opinion. Also rent for a temporary one Replacement accommodation, because the previous apartment is no longer habitable, it may be deductible (BFH judgment of April 21, 2010, VI R 62/08, BStBl. 2010 II p. 965) as well as the interest on a loan taken out in the years of interest payments (BFH- Judgment of 6.4.1990, III R 60/88, BStBl. 1990 II p. 958).

Compensation for damages from third parties (e.g. from insurance companies, from the injuring party) you have to deduct from your expenses, possibly in an estimated amount, if you do not expect compensation until the following year.

With structural measures to repair or repair you must within three years started after the event that caused the damage, otherwise a deduction as an extraordinary burden is not possible (R 33.2 No. 8 EStR 2012).


Compensation is only counted among the extraordinary burdens, if only slight negligence is present. This can be the case, for example, if you make an operating error or if you cause a traffic accident due to a brief carelessness. Gross negligence and willful misconduct exclude the deduction of compensation payments as extraordinary burdens.

Moving costs

Moving costs are exceptionally deductible as an extraordinary burden if the move because of an illness is urgently needed. You must have an established illness (medical certificate required) that the move is intended to cure or at least alleviate. From the jurisprudence accepted were for example moving costs due to a paralyzed child (BFH judgment of December 14, 1965, BStBl. 1966 III p. 113) and due to a change of job that is urgently required from a medical point of view (FG Rhineland-Palatinate of April 12, 1972, EFG 1972 p. 425 ).

Are deductible only the actual moving costs (Transport costs for the furniture, travel costs to the new apartment, brokerage fees, etc.), but not the purchase costs of new furnishings, as you receive an equivalent value for this (FG Nürnberg dated 9.1.1985, EFG 1985 p. 349). Cause an operating error on the rented van Engine failure, the repair costs borne by yourself can be an extraordinary burden (FG Saarland dated February 14, 2007, 1 K 1350/03).

Back maintenance payments

Do you have to Pay maintenance to your ex-spouse, The tax treatment of these expenses in the year of the back payment depends on how you treated the regular maintenance payments at that time in the year for which you pay back:

  • Did you then Exceptional costs Asserted in accordance with Section 33a (1) EStG, the back maintenance payment is only deductible up to the amount of the maximum maintenance amount not yet exhausted in that year under Section 33 EStG, taking into account the regular maintenance payments at the time and without the reasonable personal burden.

  • Did you then Special editions (Real splitting), the additional payment is also included. However, if your ex-husband does not agree to the real splitting in the year of the additional payment, the additional maintenance payment is completely ignored. If the ex-spouse has agreed, you will not be in a better position if the maximum amount for real splitting has already been exhausted.

The Post payment of maintenance to the separated or divorced spouses is deductible as an extraordinary burden of a general kind if you also deduct your ongoing maintenance payments as extraordinary expenses (of a special kind) in the year in which you pay back - and not as special expenses in the form of real splitting - and in the year for which you pay back, either in this way have done or have paid no maintenance at all. In that case, the additional payment is deductible up to the not yet exhausted maximum maintenance amount for the year for which the additional payment is made, without taking into account a reasonable burden.

Must against it for Children, who are entitled to child benefit / allowances for children, Maintenance paid back e.g.In the event of divorce or after a lost paternity case, the additional payment amount cannot be deducted as an extraordinary burden according to § 33 EStG (FinMin Lower Saxony dated November 28, 1975, BB 1975 p. 1620).

Special support services

If you support relatives or other people close to you, you must first check whether your support payments are deductible as extraordinary expenses according to Section 33a (1) EStG up to the maximum maintenance amount. Are costs for a needy person covered in special cases that go beyond normal maintenance? (Maintenance), these can be deducted under certain conditions as a general extraordinary burden according to § 33 EStG. This is also possible if you have no maintenance obligation towards this person. The benefits are from the recipient not taxable (Section 22 no. 1 sentence 2 EStG)

The extraordinary support services basically include all expenses that the recipient himself would be allowed to deduct as general extraordinary burdens according to § 33 EStG if he were to bear them himself. Such atypical support is mainly the assumption of:

  • Medical expenses for needy relatives (H 33.1 Medical expenses for dependents EStH 2014),

  • Health resort costs for relatives,

  • Home expenses for the accommodation of parents in need of care,

  • Cost of employing a Caregiver to look after parents in need of care at home,

  • Litigation costs for the child, such as divorce, custody and maintenance proceedings (FG Düsseldorf of 4 July 1977, EFG 1978 p. 81),

  • Damage to household items and clothing after an environmental disaster,

  • Costs for journeys, E.g. your handicapped child to school (BFH judgment of 13.12.2001, III R 6/99, BStBl. 2002 II p. 198), your sick parents to the doctor or pharmacy, to care for a dependent relative.

The takeover of tuition fee is not recognized (BFH judgment of December 17, 2009, VI R 63/08, Federal Tax Gazette 2010 II p. 341).

For a dependent, cover the costs of the Illness, disability or care-related home accommodation, you can claim your expenses as a general extraordinary burden according to § 33 EStG (BFH judgment of February 24, 2000, III R 80/97, BStBl. 2000 II p. 294). This has the advantage that your expenses are not limited to the maximum maintenance amount according to § 33a EStG. For this, however, a reasonable burden will be taken into account. You do not have to divide the home costs assumed into typical maintenance costs within the meaning of Section 33a of the Income Tax Act (for accommodation and meals) and atypical maintenance costs within the meaning of Section 33 of the Income Tax Act (for medical care and nursing). Rather, the costs, minus the household savings, are to be fully deducted in accordance with Section 33 of the Income Tax Act. There is also no right to choose between the two deduction options (BFH judgment of June 30, 2011, VI R 14/10, BStBl. 2012 II p. 876).

Carry care-related expenses (e.g. care-related home expenses) for a relative of whom you are Got assets, For example, a property, you may only deduct your expenses in the amount by which they exceed the value of the transferred assets (R 33.3 (5) EStR 2012). Assets that you received when the person in need of care was already of retirement age are taken into account (BFH judgment of November 12, 1996, III R 38/95, BStBl. 1997 II p. 387) and assets for which the gift was less than 10 Years ago (as long as the giver has a claim for repayment according to §§ 528 f. BGB).

An adult child is obliged to utilize his assets within the framework of what is reasonable before he claims his parents for maintenance. A severely disabled child who cannot cover his or her basic needs and additional needs due to the disability may, however, build up moderate assets for old-age provision (BFH judgment of February 11, 2010, VI R 61/08, Federal Tax Gazette 2010 II p. 621).

Such support services can be deducted if the costs are covered for you inevitably is is. Of the income and earnings of the supported person is one Allowance of € 1,550.00 deducted in the year for personal needs (BMF letter dated 02/02/2002, BStBl. 2002 I p. 1389). You may only claim support benefits if the beneficiary is unable to meet his or her special life needs with the income, earnings and damaging assets that remain.

Since the home costs are reduced by a household saving when the household is dissolved, and thus also your deductible expenses, you can claim costs up to the amount of the household savings as typical maintenance according to § 33a EStG. The household savings are equal to the local maximum maintenance amount.

You enter your support benefits in your tax return in the Cover sheet page 3 under a.