(2024) Who can provide information on exceptional costs?

Those with exceptional expenses can claim them in their tax return. These expenses reduce the income tax payable, helping to avoid undue hardship.

 

Exceptional expenses of a general nature (§ 33 EStG) include: funeral costs (after deduction of the inheritance), medical expenses, costs for pregnancy and childbirth or in certain cases, expenses for damage to house or flat (e.g. in the event of floods and other natural disasters). In special cases, expenses for maintenance or employing household help may also be considered exceptional expenses. 

For exceptional expenses under § 33 EStG, the law expects each taxpayer to bear a share of the costs themselves. Therefore, only expenses that exceed a reasonable burden and are actually necessary are taken into account. Insurance reimbursements must also be offset.