Costs for shower renovation

Current the Baden-Württemberg tax court recognised the costs for converting the shower in full as extraordinary expenses in accordance with § 33 EStG, although a reasonable burden must be deducted. The costs for materials and labour are medical expenses as they directly alleviate an illness (FG Baden-Württemberg, 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 the shower in her home converted to be disabled-friendly: 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 accessible at floor level and wheelchair accessible.

The tax court did not deduct any value for the new shower. According to the 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 is of secondary importance in view of the overall circumstances" (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).