(2022) Costs for shower renovation

Current the Baden-Württemberg tax court recognised the costs for the shower conversion in full as extraordinary expenses according to § 33 EStG, although a reasonable burden must be deducted. The costs for materials and labour are medical expenses as they directly alleviate a medical condition (Baden-Württemberg tax court, 19.3.2014, 1 K 3301/12).

The case: A single lady suffers from multiple sclerosis and has a disability degree of 50. A care level has (not yet) been certified. She has her shower converted to be disability-friendly in her own home: The shower tray is removed and a floor-level shower element is installed, the fittings are renewed, the shower cubicle is re-tiled and fitted with a door. The shower is then floor-level and wheelchair accessible.

The tax court did not deduct a value for the new shower. According to new BFH case law, in the case of disability-related modifications, the expenses are so strongly justified by the compulsion of the disability "that the acquisition of any value in view of the overall circumstances takes a back seat" (BFH ruling of 24.2.2011, BStBl. 2011 II p. 1012).

Furthermore, a marketable advantage is also disregarded: "A value that is based solely on the possible use of the modifications by non-disabled family members is not a real value and is therefore unsuitable to justify a prohibition on deduction" (BFH ruling of 22.10.2009, BStBl. 2010 II p. 280).