Costs of follow-up examinations/preventive monitoring after cancer surgery are not considered an extraordinary burden

In contrast to medical costs, according to administrative practice Expenses for the Prevention of diseases (e.g. vaccinations) as well as for Preservation of health (e.g. preventive examinations) tax-wise Not also Exceptional strain must be claimed. The elements of exceptionality and rarity are prerequisites for a tax-exceeding charge., Inevitability as well as a significant impairment of economic performance. In a recent judgment Decision des Universal Flash Storage (GZ RV/0155-W/11 from 19.10.2011) even the Costs for Cancer follow-up examinations after a melanoma has already been successfully operated on once not recognized. On behalf of the UFS, these examinations, which from a medical perspective have a preventive character in the sense of early detection of any possible recurrences of illnesses, have been subjected to the element of Inevitability agreed. As a sign, the UFS also pointed out that the costs of the examinations were not covered by the health insurance company.

Overall, this decision reinforces the financial administration’s negative attitude towards the tax relevance of costs for health preventive measures, which is not least due to the fact that they are not reimbursed by the health insurance. economic aspects quite a lot desirable Not really comforting in this context is the final remark of the UFS that not all expenses that may seem quite reasonable can be counted as extraordinary expenses.

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