G. Extraordinary burdens
What are extraordinary burdens?
Certain expenses and expenditures may be recognised as extraordinary burdens if they are indeed extraordinary, if they are inevitable, and if they considerably affect one's economic performance capacity.
The latter is the case if the individual deductible is exceeded. For certain extraordinary burdens (especially in connection with disabilities), no deductible is to be considered. To consider extraordinary burdens, please use Attachment L 1ab.
What amount is the deductible and what effect does it have?
| Income | Deductible |
|---|---|
| maximally €7,300 | 6% |
| more than €7,300 | 8% |
| more than €14,600 | 10% |
| more than €36,400 | 12% |
The deductible is reduced by 1% if one is entitled to a single-earner or single-parent tax credit, as well as for every child that creates an entitlement to a child or support money deduction for more than six months. If you are not entitled to the single-earner tax credit, the deductibles are reduced if the income of your spouse/partner is less than €6,937 in 2024 (€7,284 from 2025), you are married or registered partner for more than six months during the calendar year and do not live separated from your spouse/partner on a permanent basis.
The tax office calculates the deductible in the course of an employee tax assessment. Below is a simplified method to calculate the income relevant for the deductible:
Gross wage (including 13th/14th monthly salary)
− Tax-exempt remunerations
− Income-related expenses (including those settled by the employer, e.g. social-security contributions)
− Special expenses
− (other) extraordinary burdens to which no deductible is applied
= Assessment base for the deductible
Example
A single earner has two children, each entitling him to a child deduction. During the calendar year, the following expenses are incurred:
Expense Amount Regulation of a child's teeth €580 Hospital costs of the wife €1,816 Own medical expenses €730 Total €3,126 − Reimbursements from health insurance €364 Total expenses €2,762 The income relevant for determination of the deductible (the assessment base) amounts to €21,075. The deductible of 10% as a rule is reduced by 3%: As a single earner, by 1%, and for the two children, by 1% each. The deductible is therefore 7%. The expenditure totalling €2,762 is reduced by the deductible of €1,475.25 (7% of €21,075). €1,286.75 is therefore the fiscally effective extraordinary burden.
Note
Any reimbursements of costs by the statutory health and accident insurance scheme or by a voluntary supplementary health and accident insurance policy must be subtracted.