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(2021) How do I provide evidence of medical expenses?

Dieser Text bezieht sich auf die Steuererklärung 2021. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): How do I provide evidence of medical expenses?

You must provide evidence of expenses for medication, remedies, and other medical costs with receipts. The tax office also requires proof that the medication or treatment is medically necessary. For this, you usually need a doctor's prescription. If you have a chronic illness, it is generally sufficient to present the medical certificate once. If your ophthalmologist has prescribed glasses for you once, confirmation from the optician is sufficient for the necessity of expenses for further glasses.

Tip

As soon as you have a medical certificate from your doctor recommending a specific measure or medication, collect the receipts. Only at the end of the year will you know the total amount of your expenses for remedies and treatments. Medical costs, together with expenses for other general extraordinary burdens, form a total. You can then use our overview to calculate whether it is worthwhile to include them in your tax return, as the tax office deducts your reasonable personal contribution from the actual expenses. Only the amount exceeding the reasonable burden has a tax-reducing effect.

In certain cases, the medical necessity must be proven by a certificate from the public health officer or a statement from the Medical Service of the Health Insurance Funds. It is important that this proof is obtained before the start of the treatment or before purchasing the medical remedy. This strict proof is required in the following cases:

  • Bath or spa treatment; for a preventive spa treatment, the risk of an illness to be prevented by the treatment, for a climate spa treatment, the medically indicated spa location and the expected duration of the treatment must also be certified,
  • psychotherapeutic treatment,
  • medically necessary external accommodation of a child of the taxpayer suffering from dyslexia or another disability,
  • necessity of care for the taxpayer by an accompanying person, unless this is already evident from the severely disabled person's pass,
  • medical aids considered to be general everyday items,
  • scientifically unrecognised treatment methods, such as fresh and dry cell treatments, oxygen, chelation, and autologous blood therapy.

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