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High medical costs? You can deduct them from your taxes

Illness can get expensive: dentures, glasses, co-payments, travel costs. What the health insurer does not cover, you can claim for tax purposes: as an extraordinary burden. However, only above a certain threshold.

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Medical costs you bear yourself (e.g. dentures, glasses, a hearing aid, co-payments, illness-related travel costs) are deductible as an extraordinary burden (§ 33 EStG), insofar as they exceed your 'reasonable personal contribution'.
The reasonable personal contribution depends on income, marital status, and number of children. Everything above it reduces your taxable income. So collect all receipts for the year.

What you should do now

  1. 1

    1. Collect the costs

    Compile all self-borne medical costs for the year with receipts.

  2. 2

    2. Prove necessity

    For certain costs, a medical certificate/prescription is needed (ideally in advance).

  3. 3

    3. Mind the personal contribution

    Only the part above the reasonable personal contribution has a tax effect, but it is often worth declaring.

  4. 4

    4. Enter it in your tax return

    Enter the costs as extraordinary burdens.

Frequently asked questions

Which medical costs can I deduct?

Self-borne, medically necessary costs that the health insurer does not cover, such as dentures, glasses, a hearing aid, statutory co-payments, or illness-related travel costs. They count as extraordinary burdens (§ 33 EStG) and have an effect insofar as they exceed your reasonable personal contribution.

What is the reasonable personal contribution?

An income-dependent personal share that depends on the total amount of your income, your marital status, and the number of children. Only medical costs above this threshold reduce your taxable income. It is still worth collecting all receipts and declaring them.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.