(2024) Who can claim medical expenses as exceptional costs?

Anyone who can provide evidence of medical expenses can also declare them in their tax return. You will need a receipt, an invoice and, in some cases, a medical certificate. It does not matter whether you incurred the expense for your own illness, for your spouse's illness or for a child for whom you are entitled to child benefit. What counts is the date you paid the invoice, not the date the invoice was due.