{"id":9642,"date":"2018-07-05T08:00:32","date_gmt":"2018-07-05T06:00:32","guid":{"rendered":"https:\/\/tunal-stb.de\/evidence-for-the-deduction-of-medical-expenses-as-extraordinary-expenses\/"},"modified":"2023-07-21T09:34:14","modified_gmt":"2023-07-21T07:34:14","slug":"evidence-for-the-deduction-of-medical-expenses-as-extraordinary-expenses","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/evidence-for-the-deduction-of-medical-expenses-as-extraordinary-expenses\/","title":{"rendered":"Evidence for the deduction of medical expenses as extraordinary expenses"},"content":{"rendered":"

Extraordinary expenses – proof when deducting medical expenses<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Nachweis beim Abzug von Krankheitskosten als au\u00dfergew\u00f6hnliche Belastungen” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Should medical expenses be treated as extraordinary expenses?<\/h2>\n

certain proofs are required (cf. \u00a7 64 EStDV); the proof must be issued before the start of the treatment or the purchase of medical aids:<\/p>\n

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

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

 <\/p>\n

According to a decision of the Federal Fiscal Court<\/h2>\n

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.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 07\/2018 under the item 2.)<\/strong><\/em><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1530530729220-507a3d4a-8991-10″ include=”5553,5552,5551,5550,5549,5548″][bsf-info-box icon=”Defaults-exclamation-circle” icon_size=”32″ pos=”left”]\n

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Extraordinary expenses – proof when deducting medical expenses [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Nachweis beim Abzug von Krankheitskosten als au\u00dfergew\u00f6hnliche Belastungen\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Should medical expenses be treated as extraordinary expenses? certain proofs are required (cf. \u00a7 64 EStDV); the proof must be issued before the start of the treatment or the purchase of medical aids: –...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[684,535,727],"tags":[826],"class_list":["post-9642","post","type-post","status-publish","format-standard","hentry","category-extraordinary-charges","category-information-letter","category-medical-expenses","tag-extraordinary-burdens"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9642"}],"version-history":[{"count":14,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9642\/revisions"}],"predecessor-version":[{"id":9852,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9642\/revisions\/9852"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}