Extraordinary expenses – proof when deducting medical expenses

Should medical expenses be treated as extraordinary expenses?

certain proofs are required (cf. § 64 EStDV); the proof must be issued before the start of the treatment or the purchase of medical aids:

– the prescription of a physician or non-medical practitioner for medicines, remedies and aids,
– a medical certificate from a public health officer or a medical certificate from a medical service of the health insurance at

– Bathing or curative cures,
– psychotherapeutic treatments,
– out-of-home placement of a child with dyslexia or other disability,
– Supervision by an accompanying person,
– medical aids that are to be regarded as articles of daily use,
– scientifically unrecognized treatment methods.

According to a decision of the Federal Fiscal Court

there are no constitutional objections to these proof requirements. In this context, the court confirmed that the statutory reduction of expenses by the so-called reasonable burden is also permissible in the case of medical expenses.

(Further comments & information on this can be found in our information letter 07/2018 under the item 2.)