In its ruling of 19 March 2014 (Az. 1 K 3301/12), the 1st Senate of the Finance Court of Baden-Württemberg held that the expenses for the disability-friendly conversion of a domestic shower cubicle can be deducted in full as an extraordinary expense. The plaintiff suffers from multiple sclerosis. In 2011, she had the shower cubicle in her condominium converted at a cost of around EUR 5,736 so that it was accessible at floor level and could be entered with a wheelchair. For this reason, the shower had to be retiled, and the fittings and the entrance door were also renewed. As the plaintiff had not been assigned a care level, the long-term care insurance fund declined to cover the conversion costs. The defendant tax office took the view that only a small portion of the expenses (just under EUR 500 for the shower element, drain, grate frame, substructure and floor tiles) could be deducted from income tax as an illness-related extraordinary expense, while the remaining structural measures had not been caused by the disability. The Finance Court disagreed: it considers the tax office's dissection of the construction work into individual cost items to be impractical. The necessary follow-up costs for materials that—such as the wall tiles, the door and the fittings—had been damaged by the removal of the old shower tray and had to be adapted to the new depth of the shower are also deductible. The Senate did not consider it necessary to obtain an expert opinion to quantify the additional costs attributable to the disability. The ruling is final.
Frequently asked questions
Frequently asked questions
Are the costs of converting a shower for disabled access deductible as extraordinary expenses?
Yes, expenses for converting a home shower for disabled access can be claimed in full as extraordinary expenses under § 33 EStG. The Tax Court of Baden-Württemberg confirmed this in a final judgment dated 19 March 2014 (Az. 1 K 3301/12). The prerequisite is that the modification is necessary due to the disability.
Can follow-up costs such as tiles, doors, and fittings for disability-accessible remodeling also be deducted for tax purposes?
Yes, necessary follow-up costs for materials damaged by the remodeling or that must be adapted to the new conditions are also deductible. This includes, for example, wall tiles, doors, and fittings affected by the removal of the old shower tray. Itemization of individual expense components is not required.
Is a care level (Pflegestufe) required to deduct renovation costs as an extraordinary burden?
No, having an assigned care level is not a mandatory requirement for the tax deduction. Even if the long-term care insurance fund refuses to cover the costs, disability-related renovation measures can be recognized as an extraordinary burden, provided they are necessary due to illness or disability.
Is an expert appraisal required to quantify disability-related conversion costs?
No, according to the FG Baden-Württemberg, an expert appraisal allocating costs between disability-related and other components is not required. The court considered splitting a single construction project into individual expense items to be impractical.
Which structural measures qualify as a disability-accessible shower conversion?
Typical measures include a level-access shower entry, wheelchair accessibility, and the adaptation of fittings and doors. In the case decided, conversion costs of around 5,736 euros were fully recognized as außergewöhnliche Belastung (extraordinary expenses) for a person suffering from multiple sclerosis.