Background: Self-paid medication and medical bills (own contribution) can be claimed for income tax purposes as so-called "außergewöhnliche Belastungen" (extraordinary expenses). However, a "reasonable personal burden" is always assumed, which depends on the total amount of income. For example, for married taxpayers with two children and a total income between EUR 15,341 and EUR 51,130, this amounts to three percent. At a total income of EUR 50,000, for instance, the self-paid costs would have to exceed EUR 1,500 before they have any tax effect. Please feel free to contact us — we are happy to calculate your individual reasonable personal burden. The Finanzgericht Rheinland-Pfalz (Tax Court of Rhineland-Palatinate) has now ruled that medication for the home medicine cabinet (such as painkillers or cold remedies) generally cannot be claimed as extraordinary expenses for tax purposes without a doctor's prescription (press release of 23 August 2013 on the judgment of 8 July 2013 – 5 K 2157/12). This expressly also applies to preventive medication such as painkillers, cold remedies and flu medication. Please make sure, therefore, that you always obtain a prescription from your doctor in advance.
Frequently asked questions
Frequently asked questions
Are over-the-counter medicines from the home medicine cabinet tax-deductible?
No. According to the ruling of the Rheinland-Pfalz Tax Court of 08 July 2013 (5 K 2157/12), medicines for the home medicine cabinet such as painkillers, cold or flu remedies generally cannot be claimed as extraordinary expenses (außergewöhnliche Belastungen) without a doctor's prescription. This also applies to preventively taken medications. A tax deduction is only possible with a doctor's prescription.
What is the reasonable personal contribution (zumutbare Eigenbelastung) for extraordinary expenses?
The reasonable personal contribution is an income-dependent deductible that the taxpayer must initially bear themselves in the case of extraordinary expenses such as medical costs. Only costs exceeding this threshold reduce the tax burden. Its amount depends on marital status, the number of children, and total income.
What is the reasonable personal contribution for married couples with two children?
For married taxpayers with two children and a total income between EUR 15,341 and EUR 51,130, the reasonable personal contribution amounts to 3 percent. With an income of EUR 50,000, self-paid medical expenses must therefore exceed approximately EUR 1,500 before the excess amount becomes tax-deductible.
What requirement must be met for medication costs to be recognized for tax purposes?
Recognition as an extraordinary expense (außergewöhnliche Belastung) requires a medical prescription. This should be obtained before purchasing the medication, even for over-the-counter products. Medications bought for a home medicine cabinet without a prescription are not recognized by the tax office.
Which medical expenses qualify as außergewöhnliche Belastungen (extraordinary burdens)?
Qualifying expenses include, among others, self-paid medication with a doctor's prescription as well as co-payments on medical bills. The key requirement is medical necessity, which is typically evidenced by a prescription or written medical order. These costs are only deductible to the extent that they exceed the zumutbare Eigenbelastung (reasonable personal contribution threshold).