Field help: (2018) Exceptional costs

Tick this box if you want to claim exceptional costs.

Exceptional costs of a general nature (sect. 33 of the Income Tax Act (EStG)) are, among others:

• Care and support services,
• Expenses for institutional care
• Expenses for the maintenance of a person in need
• Other exceptional costs, such as
• Medical expenses
• Expenses for medical aids and remedies
• Expenses in connection with pregnancy and childbirth
• Expenses for damage to house or flat (natural disasters)
• Funeral expenses

Important: In the case of exceptional costs according to sect. 33 of the Income Tax Act (EStG), the authorities expect each taxpayer to bear a share of the costs themselves. Therefore, only those expenses that exceed the reasonable burden and that are actually necessary are taken into account.