G. Extraordinary burdens
What are extraordinary burdens?
Certain expenses and expenditures may be recognised as extraordinary burdens if they are indeed exceptional, unavoidable and significantly impair economic performance.
The latter is the case if the individual deductible is exceeded. For certain extraordinary burdens (especially in connection with disabilities), no deductible is considered. To consider extraordinary burdens, please use Supplement L 1ab.
What amount is the deductible and what effect does it have?
The deductible is calculated based on income:
| Income | Deductible |
|---|---|
| no more than €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 you are 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 below €7,284 in the year 2025 (€7,411 from 2026), you are married or in a registered partnership for more than six months of 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 that you may use 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 them to a child deduction. In the course of the calendar year, the following expenses are incurred:
Expense Amount Orthodontic treatment for a child €580 Hospital expenses for the wife €1,816 Personal medical expenses €730 Total €3,126 − Health-insurance reimbursements €364 Total expenses €2,762 The income relevant for determination of the deductible (the assessment base) is €21,075. As a rule, the deductible of 10% 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). For tax purposes, the extraordinary burden is therefore €1,286.75. The income tax is reduced by the amount of the respective marginal tax rate (see page 26).
Note
Any reimbursements of costs by the statutory health- or accident-insurance scheme or by a voluntary supplementary health- or accident-insurance policy must be subtracted.