(2025) How do I provide evidence of medical expenses?

You must provide evidence of expenses for medication, remedies, and other medical costs with receipts. The tax office also requires proof that the medication or treatment is medically necessary. You usually need a doctor's prescription for this. If you have a chronic illness, presenting the medical certificate once is usually sufficient. If your ophthalmologist has prescribed glasses for you once, a confirmation from the optician is sufficient for the necessity of expenses for further glasses.

As soon as you have a medical certificate from your doctor recommending a specific measure or medication, collect the receipts. Only at the end of the year will you know the total amount of your expenses for remedies and treatments. Medical costs, together with expenses for other general extraordinary burdens, form a sum. You can then use our overview to calculate whether it is worthwhile to include them in your tax return, as the tax office deducts your reasonable personal contribution from the actual expenses. Only the amount that exceeds the reasonable burden has a tax-reducing effect.

In certain cases, the medical necessity must be proven by a certificate from the public health officer or a statement from the Medical Service of the Health Insurance. It is important that this proof is obtained before the start of the treatment or before purchasing the medical remedy. This strict proof is required in the following cases:

• Bath or spa treatment; in the case of a preventive spa treatment, the risk of an illness to be averted by the treatment, in the case of a climate treatment, the medically indicated spa location and the expected duration of the treatment must also be certified,
• psychotherapeutic treatment,
• medically necessary accommodation away from home for a child of the taxpayer suffering from dyslexia or another disability,
• necessity of care for the taxpayer by an accompanying person, unless this is already evident from the severely disabled person's pass,
• medical aids considered to be general everyday items,
• scientifically unrecognised treatment methods, such as fresh and dry cell treatments, oxygen, chelation, and autologous blood therapy.

The certificate must contain sufficiently specific information about the spa location in accordance with § 64 para. 1 sentence 1 no. 2a EStDV. The statement "in a tropical climate" alone is not sufficient to determine the spa location. The certificate must show that the taxpayer is ill and that a stay at a specific spa location for a certain period is medically indicated. The public health officer must specify in their statement where exactly a climate treatment is medically indicated due to the existing conditions (FG Münster, judgement of 23.2.2022, 7 K 2261/20 E).

 

The Federal Fiscal Court has recently ruled in favour of taxpayers that expenses for liposuction to treat lipoedema are deductible, and from 2016 onwards, they can be considered as extraordinary burdens without the need for a medical report from the public health officer or a medical certificate from the Medical Service of the Health Insurance before the operations (BFH judgement of 23.3.2023, VI R 39/20).