Private expenses are generally not part of your tax return. However, if you are forced to incur higher costs than comparable taxpayers, these are considered extraordinary expenses. We’ll show you which expenses qualify and how you can deduct them.
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Extraordinary expenses arise from health, care, or funeral costs.
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There are general (only deductible above a certain limit) and special expenses (immediately deductible through lump sums or maximum amounts).
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The reasonable burden is an individual limit – only costs exceeding it reduce your taxable income.
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Some special cases cannot be deducted using the Taxfix app.
🚀 Your Guide
What are extraordinary expenses?
Extraordinary expenses are unavoidable and necessary costs – e.g., medical expenses. There are two types:
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General extraordinary expenses: Only deductible if they exceed the reasonable burden.
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Special extraordinary expenses: These have set lump sums or maximum amounts. The reasonable burden does not apply here – e.g., for the disability lump sum.
How does the reasonable burden work?
Only costs that exceed your personal reasonable burden reduce your taxable income. The limit depends on:
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your income
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your marital status
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the number of your children
Example: Singles with higher incomes have a higher burden threshold than families with several children.
If your expenses remain below the threshold, they have no tax impact.
Examples of extraordinary expenses
Medical expenses
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Glasses, hearing aids, wheelchairs, dental prostheses
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Co-payments for prescribed medication or therapies
➡️ Requirement: Doctor’s prescription + no reimbursement by the health insurance.
Rehabilitation costs
Deductible with a medical certificate from your health insurance, e.g.:
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Accommodation and meals (80% of meal expenses)
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Travel to and from the facility
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Treatments, doctor’s costs
Care costs
You can deduct costs incurred due to your own illness or when caring for relatives, e.g.:
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Nursing home, outpatient care services
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Proof of need for care required (e.g., from the care insurance fund)
💡 Care lump sum: €1,800 (since 2021). The reasonable burden does not apply here.
Disability lump sum
Depending on the degree of disability, you are entitled to a lump sum – alternatively, you can declare actual costs.
💡 The reasonable burden also does not apply here.
Funeral costs
Deductible only if they exceed the estate, e.g.:
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Grave site, coffin, obituary, floral decorations
Not deductible: Catering costs for guests at the funeral service.
What cannot be deducted with Taxfix?
Some extraordinary expenses currently cannot be entered via the Taxfix app:
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Replacement costs after a flood or fire
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Support payments to adult relatives
In these cases, it may help to consult a tax advisor.
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