Are the delivery costs for "meals on wheels" an extraordinary burden?

The tax claim of costs for "Food on wheels"as" Exceptional strain continues to cause controversy. After the Supreme Administrative Court has already decided that the costs for "food on wheels" are basically Not to a exceptional strain It came as no surprise that they were able to do this - after all, eating in restaurants is not unusual. Federal Fiscal Court, moreover, on the same day (!), now to two different results.

The BFG Feldkirch (GZ RV/1100719/2016 of April 25, 2017) was imposed on the taxpayers Positive decision. In the specific case, an incurable ill and single man was enabled to continue living in his apartment, also through the regular use of "food on wheels". Exceptionality and Inevitability the burden as well as a significant impairment of economic performance were given and so the BFG came to the conclusion that although Not die Costs for eating by yourself, However, the Delivery costs for "Food on wheels" as Exceptional strain expenses for one’s own food are typical costs of living and are already exempt from the statutory tax exemption for generalized subsistence minimum tax-deductible.

In contrast, the BFG Vienna (GZ RV/7103409/2016 of 25 April 2017) in a case with a similar structure again differently, or as already the VwGH and denied Also the tax deductibility of the delivery costs. The provision of "food on wheels" is therefore, in the present case (of a 92-year-old woman), to be considered, by virtue of the illness and disability, as being inevitable. However missing it is based on the fact that meals are taken in restaurants, with reference to the characteristic of Exceptionality. This does not change the fact that in the specific case, the food prepared in a restaurant was not consumed in the restaurant but at home.

The Disagreement between the VwGH and the BFG, and even inside des BFG leads to Legal uncertainty. What is certain is that the Food component at Meal services How to "eat on wheels" In no way also Exceptional strain can be claimed.

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