(2025)
Costs for installing a lift
Previously non-deductible – now recognised for tax purposes
For a long time, the costs for the installation of a lift or construction of a lift tower in a private home were not recognised as extraordinary expenses. The tax authorities argued that such building measures were value-enhancing and could also be used by non-disabled individuals.
However, this has changed.
New BFH case law: Value is no longer decisive
The Federal Fiscal Court (BFH) has made it clear in several rulings that the increase in value or a possible market advantage from the measure no longer plays a significant role:
- BFH ruling of 22.10.2009, BStBl. 2010 II p. 280
- BFH ruling of 24.02.2011, BStBl. 2011 II p. 1012
The decisive factor is now: medical necessity.
Cologne Tax Court: Lift recognised as extraordinary expense despite high costs
The Cologne Tax Court recognised the costs of 65.000 Euro for the installation of a lift as an extraordinary expense. Reason:
- A cheaper stairlift was technically not possible
- The lift was medically necessary
Cologne Tax Court ruling of 27.08.2014, Az. 14 K 2517/12
Tax deductible with medical indication
Medically indicated measures can be claimed as extraordinary expenses – even without a public health officer's report or prior certification.
Important:
- A medical justification (e.g. a doctor's certificate) is sufficient
- It does not have to be the "cheapest" or "simplest" solution
- A medically appropriate measure is sufficient
According to the BFH, the lift is considered a medical aid in the strict sense, serving exclusively disabled or ill individuals to alleviate their suffering:
BFH ruling of 06.02.2014, VI R 61/12
No distribution over several years possible
A common pitfall:
The high costs can only be deducted in the year of payment. If the tax impact in that year is low – e.g. due to low income – the tax benefit may partially or completely dissipate.
The tax authorities do not allow distribution of the costs over several years (R 33.4 paras. 4 and 5 EStR).
This regulation has been confirmed by the BFH:
BFH ruling of 12.07.2017, VI R 36/15
Tax advice: How to make the most of the measure
- Obtain written confirmation of the medical necessity of the lift.
- Check if you can bundle other deductible costs to make the tax deduction more effective.
- Consider postponing the payment to a year with higher income to achieve the full effect.
