Costs for lipedema as extraordinary burden
Tax evidence of medical expenses
Pursuant to Section 64 (1) No. 2 (f) of the German Income Tax Implementing Regulation (EStDV), in the case of scientifically unrecognized treatment methods, taxpayers must provide evidence of the compulsory nature of their expenses in the form of a medical opinion from a public health officer or a certificate from the Medical Service of the Health Insurance Fund. The evidence must be available before the start of the treatment measures. This is a prerequisite for claiming the expenses as an extraordinary burden.
Ruling by the Saxony Fiscal Court
According to the Fiscal Court (FG) of Saxony (ruling dated 10.9.2020 - 3 K 1498/18), liposuction is not a "scientifically unrecognized treatment method" within the meaning of the aforementioned provision. The FG relies here on its own research. The judges emphasized in the reasons for the ruling that no scientific publication could be found that would deny a medical benefit of liposuction for lipedema. The FG accordingly allowed the tax deduction of such treatment costs as an extraordinary burden. The submission of a medical opinion from a public health officer or a medical certificate from the medical service of a health insurance company is not relevant.
Revision
However, an appeal against this ruling has been filed with the Federal Fiscal Court (Bundesfinanzhof, BFH). The case has been pending since October 2020 under the file number VI R 39/20.
Status: 30 August 2021
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