Field help:
(2018)
Exceptional costs
Tick this box if you want to claim exceptional costs.
Exceptional costs of a general nature (sect. 33 of the Income Tax Act (EStG)) are, among others:
- Care and support services,
- Expenses for institutional care
- Expenses for the maintenance of a person in need
- Other exceptional costs, such as
- Medical expenses
- Expenses for medical aids and remedies
- Expenses in connection with pregnancy and childbirth
- Expenses for damage to house or flat (natural disasters)
- Funeral expenses
Important: In the case of exceptional costs according to sect. 33 of the Income Tax Act (EStG), the authorities expect each taxpayer to bear a share of the costs themselves. Therefore, only those expenses that exceed the reasonable burden and that are actually necessary are taken into account.
