How to claim your gym membership as a tax deduction
Those who exercise for medical reasons can, under certain conditions, claim the costs for the gym as tax-deductible exceptional expenses. Two conditions are crucial.
1. Medical necessity and public health officer's certificate
The training must be medically necessary to alleviate or cure an illness – for example, back problems or a slipped disc. A certificate from the public health officer is required, which must be obtained before signing the contract with the gym.
Procedure:
- The GP issues an initial certificate.
- Based on this, an examination by the public health officer takes place.
- The public health officer's certificate is only issued upon confirmation.
2. Medically supervised training
The training must be conducted under the guidance of a doctor, alternative practitioner, or a suitably qualified person. They must issue an individual prescription and medically supervise the training.
What is not applicable?
- Contributions are not deductible if the gym is solely for general fitness.
- Also not if the membership is a prerequisite for medical training that takes place in a gym.
Restrictions due to reasonable burden
Exceptional expenses only have a tax effect if they exceed the so-called reasonable personal burden. This depends on income, marital status, and the number of children. It can be calculated, for example, on the pages of the Regional Finance Office of Lower Saxony.
Current rulings
Ruling FG Cologne (30.01.2019, 7 K 2297/17):
A doctor's recommendation for strength training alone is not sufficient – a specific, individual therapy order is required.
BFH ruling (21.11.2024, VI R 1/23):
Even if a medically prescribed measure (e.g. water gymnastics) takes place in a gym, the membership fees are not deductible if the gym offers other leisure activities. The decisive factor is that the use of the gym is based on a voluntary decision and is not medically necessary.
