(2023) What are exceptional expenses?

Extraordinary expenses of a general nature (§ 33 EStG) include:

• Care and support services,
• Costs for residential care
• Expenses for the maintenance of a dependent person
• Other extraordinary expenses, such as
• Medical expenses
• Expenses for aids and remedies
• Costs related to pregnancy and childbirth
• Expenses for damage to house or flat (natural disasters)
• Funeral costs

Important: For extraordinary expenses under § 33 EStG, the legislator expects every taxpayer to bear a share of the costs themselves. Therefore, only expenses that exceed the reasonable burden and are actually necessary are taken into account.