(2023) Can I also claim over-the-counter medication for tax purposes?

Expenditure on medication is tax-deductible as extraordinary expenses if prescribed by a doctor or alternative practitioner.

Many non-prescription medicines are on the so-called negative list, which the doctor is not allowed to prescribe at the expense of the health insurance (trivial medicines). Such medications are often purchased without a prescription at one's own expense as part of self-medication, but the tax office often refuses to recognise them for tax purposes.

However, non-prescription medicines and remedies can also be tax-deductible as extraordinary expenses if their purchase is medically indicated. This is the case if the doctor prescribes medication on a private prescription.