(2024) Costs for shower renovation

Current the Baden-Württemberg tax court recognised the costs for converting the shower in full as extraordinary expenses in accordance with § 33 EStG, although a reasonable burden must be deducted. The costs for materials and labour are medical expenses as they directly alleviate an illness (FG Baden-Württemberg, 19.3.2014, 1 K 3301/12).

The case: A single lady suffers from multiple sclerosis and has a disability degree of 50. A care level has (not yet) been certified. She has the shower in her home converted to be disabled-friendly: The shower tray is removed and a floor-level shower element is installed, the fittings are renewed, the shower cubicle is re-tiled and fitted with a door. The shower is then accessible at floor level and wheelchair accessible.