{"id":9666,"date":"2018-06-28T08:00:51","date_gmt":"2018-06-28T06:00:51","guid":{"rendered":"https:\/\/tunal-stb.de\/self-borne-medical-expenses-not-deductible-special-expenses\/"},"modified":"2023-07-21T09:34:14","modified_gmt":"2023-07-21T07:34:14","slug":"self-borne-medical-expenses-not-deductible-special-expenses","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/self-borne-medical-expenses-not-deductible-special-expenses\/","title":{"rendered":"Self-borne medical expenses not deductible special expenses"},"content":{"rendered":"

Self borne – medical expenses – no deductible special expenses<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Selbst getragene Krankheitskosten keine abzugsfa\u0308higen Sonderausgaben” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

\n

Contributions to statutory or private health insurance can generally be claimed in full as special expenses. Eligible expenses are those for basic care<\/strong>, i.e. excluding the share for sickness benefits, supplementary insurance, optional benefits or similar.<\/p>\n

 <\/p>\n

As the Federal Fiscal Court<\/h2>\n

The German Federal Labor Court (Bundesgerichtshof, BGH) has already ruled that medical expenses paid on the basis of deductibles<\/strong> or co-payments<\/strong> under collective bargaining agreements are not<\/strong> (beneficiary) medical expenses. Health insurance premiums.<\/p>\n

 <\/p>\n

In a recent decision<\/h2>\n

the Federal Fiscal Court has determined that this also applies if the insured person chooses to assume payments of medical expenses himself in order to obtain reimbursement of contributions. As with the deductible, the insured person does not bear the corresponding medical expenses in order to obtain insurance coverage “as such.” It was therefore not possible to take the payments into account as basic pension contributions under special expenses.<\/p>\n

It should be noted that premium refunds, insofar as they are attributable to basic coverage, generally reduce the health insurance premiums deductible as special expenses.<\/p>\n<\/div>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 06\/2018 under the item 8.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1529677508233-dea22c9b-7b26-6″ include=”5553,5552,5551,5550,5549,5548″][bsf-info-box icon=”Defaults-info-circle” icon_size=”32″]\n

A) Newsletter bestellen<\/strong><\/h2>\n

Immer gut informiert sein, verpassen Sie keine Neuigkeiten mehr! Mit unserem Newsletter-Service erhalten Sie stets aktuelle Informationen rund um unsere Kanzlei und dies bequem per E-Mail (z.B. ge\u00e4nderte \u00d6ffnungszeiten usw.). Selbstverst\u00e4ndlich k\u00f6nnen Sie sich jederzeit problemlos vom Newsletter wieder abmelden. Am Ende eines jeden Newsletters finden Sie einen entsprechenden Abmeldelink. Geben Sie dazu einfach Ihre E-Mail Adresse ein\u2026<\/p>\n

<\/div>\n

B) Informationsbrief abonnieren<\/strong><\/h2>\n
\n

Bequem per E-Mail. Zur Anmeldung einfach Ihre E-Mailadresse eingeben und schon bekommen Sie die aktuellste Version unseres Informationsbriefes zugesandt.
\nIhr Vorteil bei Registrierung: Sie erhalten diesen immer aktuell zum Anfang<\/strong> eines jeden Monats.<\/strong><\/p>\n

<\/div>\n

C) Blog via E-Mail abonnieren<\/strong><\/h2>\n
\n
\n

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[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Self borne – medical expenses – no deductible special expenses [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Selbst getragene Krankheitskosten keine abzugsfa\u0308higen Sonderausgaben\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"] Contributions to statutory or private health insurance can generally be claimed in full as special expenses. Eligible expenses are those for basic care, i.e. excluding the share for sickness benefits, supplementary insurance, optional...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,727,843],"tags":[847],"class_list":["post-9666","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-medical-expenses","category-special-editions","tag-medical-expenses"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9666","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=9666"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9666\/revisions"}],"predecessor-version":[{"id":9840,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9666\/revisions\/9840"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}