(2023)
Costs for installing a lift
Expenses for installing a lift in your own home have not previously been recognised as extraordinary burdens. An elevator tower added to an existing building was also not recognised. The reasoning was that such a construction measure is also beneficial for non-disabled people and therefore increases the value of the building.
However, according to recent BFH case law, the issue of value and market advantage no longer plays a significant role (BFH ruling of 22.10.2009, BStBl. 2010 II p. 280; BFH ruling of 24.2.2011, BStBl. 2011 II p. 1012).
Currently, the Cologne Finance Court has recognised the costs for installing a lift amounting to 65,000 Euro as extraordinary burdens because the installation of a cheaper stair lift was not technically possible (FG Cologne of 27.8.2014, 14 K 2517/12).
Expenses for medically indicated measures are to be considered as extraordinary burdens without the need to examine the compulsion of the reason and the amount in each individual case. It should also be noted that not only the medically necessary minimum provision is required, but any diagnostic or therapeutic procedure that is sufficiently justified.
This medical assessment must be followed in the tax evaluation, unless there is an obvious discrepancy between the required and the actual expenditure. Even with costs of 65,000 Euro for a lift, there is no obvious discrepancy between the required and the actual expenditure. These costs are reasonable. This is particularly the case if the installation of a cheaper stair lift was not technically possible.
The Federal Fiscal Court had already clarified that the lift is a "medical aid in the strict sense" that is purchased exclusively by sick or disabled people to alleviate their suffering. For such items, no medical certificate needs to be obtained before purchase, as the strict requirements of § 64 para. 1 no. 2e EStDV do not apply (BFH ruling of 6.2.2014, VI R 61/12).
SteuerGo: However, the full deduction in the year of expenditure may be ineffective if the extraordinary burdens are higher than the total income from which they are to be deducted. In this case, the tax deductibility does not provide the desired relief effect. But the tax authorities explain: "A distribution over several years is not permitted" (R 33.4 paras. 4 and 5 EStR).
The Federal Fiscal Court has confirmed the strict stance of the tax authorities: Extraordinary burdens are generally deductible in the year in which they were incurred. High costs for disability-friendly home modifications may not be spread over several years for reasons of equity if they have only a very limited tax effect in the calendar year in which they were incurred (BFH ruling of 12.7.2017, VI R 36/15).
