Neustadt an der Weinstrasse – The economist Bernd Raffelhüschen demands that those with statutory health insurance should pay a deductible of up to 2,000 euros a year. According to the current legal situation, what the health insurance company or supplementary health insurance does not pay for can be partially tax deductible. The wage tax assistance association United wage tax assistance e. V. (VLH) shows what is important.
A deficit of 17 billion euros is expected in statutory health insurance for 2023 – according to Health Minister Karl Lauterbach (SPD), this is a historic proportion. The economist Bernd Raffelhüschen therefore advocates that those with statutory health insurance pay a deductible of up to EUR 2,000 per year.
“We can no longer afford the system. Patients will have to pay more out of their own pockets in the future,” said the professor at the University of Freiburg of the “Bild” newspaper (February 22, 2023).
Raffelhüschen also demands that insured persons should pay for injuries after self-selected risks – such as skiing – in full themselves. Smokers would also have to contribute more to the follow-up costs of treatments themselves, he demands.
Medical expenses: what you can deduct from your taxes and how
According to current tax law, direct medical expenses that are not covered by health insurance can be deducted from tax as extraordinary expenses. This includes expenses or co-payments for
- doctor visits
- exercise therapies
- glasses or contact lenses
- birth of a child
- hair loss or a toupee
- homeopathy
- vaccinations
- physiotherapy
- Speech therapy treatments
- Artificial insemination
- dental treatments
- braces
- Prescribed medications, such as antidepressants or antiallergics
But beware: The tax office only recognizes direct medical expenses. These are medical expenses or healthcare costs that patients incur to cure an illness or alleviate its consequences. Expenditure on disease prevention is generally not deductible.
Medical treatment must be inevitable
Whether doctor or non-medical practitioner – if the treating person is admitted for treatment, the tax officials recognize the costs as an extraordinary burden. Important: The treatment must have been specifically ordered. If this is the case, the medical expenses can be entered in the extraordinary expenses annex.
This applies to addictions
Anyone suffering from alcohol dependence, drug addiction or gambling addiction can deduct the recovery costs. Addiction disorders are considered regular illnesses. This also applies to smoking cessation. This means that if a smoker has a doctor’s prescription, the cost of nicotine patches can even be entered in the tax return as medical expenses.
Reduction by the “reasonable burden”
The following applies to taxpayers who enter extraordinary expenses in their tax return: The tax office calculates a reasonable personal expense. The amount of their annual income, marital status and the number of children are taken into account.
Accordingly, the load limit is between one and seven percent. For example, for a couple with two children and annual income of EUR 50,000, it will be around EUR 1,350 in 2022. This means that the costs are not deductible up to this limit. But every euro that is above this limit can be deducted from the tax.
The VLH: Germany’s largest income tax assistance association
The wage tax assistance association United wage tax assistance e. V. (VLH) is Germany’s largest income tax assistance association with more than 1.2 million members and around 3,000 advice centers nationwide. Founded in 1972, it also provides the most consultants certified according to DIN 77700.
The VLH prepares the income tax return for its members, applies for all tax reductions, checks the tax assessment notice and much more within the scope of the limited advisory authority according to § 4 No. 11 StBerG.