New from the BFG regarding extraordinary loads

The BFG has looked into two interesting cases concerning extraordinary stress, which are briefly described below. As is generally known, for the claim to be valid, the employer must provide the employee with a exceptional strain the characteristics of Exceptionality, the Inevitability as well as the substantial impairment of economic performance must be met cumulatively.

Expenditures for an infrared heating cabin

Especially in the autumn and winter Infrared heating cabins is in increasing demand. As buyers, not only medical practices or hotel companies are involved, but also increasingly Private individuals up, with the purchase being made with for health purposes It is questionable whether there is a justification for this. tax-deductible options According to the opinion of BFG (GZ RV/6100068/2012 of 5 May 2015) states the Taxability However, the extraordinary strain is already Principle of pure asset rebalancing against. According to the BFG, an infrared deep-heat cabin is in fact a market-standard business goods with corresponding Economic value, which took place in the course of the general Wellness trends it is highly in demand and is now considered part of the standard equipment of modern apartments/houses. Even if the device is intended for Post-treatment or. Health prevention It is medically recommended to, missing It still has both Exceptionality of such an acquisition as well as the associated Loss of assets. Only in in very rare cases The BFG considers the purchase of comparable devices to be an extraordinary burden refundable, That is, when, for example, the function of such an economic good is Therapeutic device so decisive that the acquired with it Asset clearly and disappears into the background in a sustainable way.

Special class fees

In this case, the BFG (GZ RV/5101381/2014 of 9.7.2015) to address the question of whether Special class fees as an extraordinary burden The patient in question was not covered by supplementary insurance and nevertheless paid the special class fees in order to undergo the procedure. previous hip surgery appointment to be able to claim it. The BFG made it clear that it was Patients of a special class in order to avoid such dealings that would better medical treatment Enjoy. The Advantages The Special class However, they are, for example, in higher levels of living comfort, in rooms with fewer beds, in a larger selection of dishes, and in a larger kitchen area. free choice of doctor or in extended opening hours. For the treatment of patients and, therefore, for the allocation of Operation schedules is exclusively the Health status decisive. For the tax enforcement Special class fees as an extraordinary burden missing Following the BFG, to the Criteria of necessity the expenses incurred. It actually leads Not everyone has a health disadvantage such as persistent pain, limited mobility, and a twelve-month waiting period for an operation, which results in higher costs in the form of Special class fees justified are and thus Inevitability rather than the significantly more expensive special class. Serious health risks It is necessary to establish which, however, could not be proven in the specific case.

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