The Thuringia Tax Court allows boarding school costs (excluding meals) up to 4,000 Euro to be deducted as two-thirds special expenses (Thuringia Tax Court, 2 K 95/15). This applies if the boarding school offers holistic care and education for the child.
The Münster Tax Court ruled that the costs for private schooling of a gifted child do not constitute extraordinary expenses (Münster Tax Court, judgment of 13.6.2023, 2 K 1045/22 E). The parents claimed the boarding school costs as extraordinary expenses because their daughter has a special learning ability and high intelligence. The court rejected the claim, classifying the expenses as private living costs rather than direct medical expenses. The parents referred to a letter from the public health service confirming the health reasons for the school change. However, the court decided that the criteria for recognition as medical expenses were not met.
However, in 2011, the Federal Fiscal Court (BFH) ruled that expenses for the schooling and boarding accommodation of a gifted child can be deductible as extraordinary expenses if the schooling is medically indicated (BFH judgment of 12.5.2011, VI R 37/10).
This medical indication does not necessarily have to be proven by a previously issued certificate. The court may also accept suitable evidence at a later date. If the BFH follows the plaintiff's view, the costs of schooling and boarding accommodation could be recognised as direct medical expenses.
An appeal against the Münster Tax Court's decision has been lodged with the Federal Fiscal Court (Ref. VI B 35/23).
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