Recognition of Medical Expenses Even Without a Doctor's Certificate

Lipedema is a fat distribution disorder that can lead to uncontrolled fat accumulation, particularly on the legs, hips, and buttocks. These effects can be treated by liposuction (so-called fat removal). The associated costs are generally not covered by statutory health insurance.

However, in a 2023 ruling, the BFH held that the costs of liposuction (potentially several thousand euros) are indeed deductible for tax purposes as extraordinary expenses (außergewöhnliche Belastungen). At least from 2016 onwards, this applies even if no official medical report or medical certificate from a Medical Service of the health insurance fund is available.