(2022) What are atypical expenses that are tax-deductible?

There are costs that arise due to the disability but do not occur regularly. These atypical expenses are not covered by the disability allowance and can therefore be declared separately as extraordinary expenses of a general nature in the tax return.

Examples of such expenses include conversion measures in the home or a vehicle due to the disability, as well as expenses for travel assistance on holiday, moving costs, costs for domestic services, and medical, treatment, or convalescence costs.

All expenses declared as extraordinary expenses in the tax return are reduced by the tax office by the amount of the reasonable burden. This amount depends on marital status and income level.