Accident insurance against all everyday accidents covers both private and professional risks. Therefore, the insurance premiums are partly deductible as income-related expenses and partly as special expenses.
For reasons of simplification, you can deduct 50% of the accident insurance premiums as income-related expenses and 50% as special expenses.
Just enclose the contribution invoice with your tax return. A statement from the insurance company that the contribution is divided between professional and private risks is not required here (BMF letter dated 28.10.2009, BStBl. 2009 I p. 1275, para. 1.3).
