Liposuction can reduce taxes

Liposuction only reduces taxes with certification
Liposuction (extraction of fatty tissue) is not considered a recognized treatment method under tax law. This was decided by the Finanzgericht (FG) Baden-Württemberg in Stuttgart in a ruling announced on Wednesday, 15 November 2017 (Ref .: 7 K 1940/17). The costs can then only tax-reducing than extraordinary charges claimed if the need for treatment has been confirmed in advance by treasurers or a medical officer.

Liposuction can be claimed for tax purposes. (Image: s4svisuals / fotolia.com)

The applicant suffered from painful deposits of fat under the skin - called lipoedema - on her arms and legs. Her doctor considered surgery necessary. You avoid lifelong lymph drainage and compression.

In 2007, the woman surgically removed the fat deposits. In this so-called liposuction, the fat is sucked off. Because the health insurance company did not pay the costs of 11,500 euros, they wanted to make them at least tax-reducing as extraordinary charges.

In the past, this generally required a "qualified proof" of a medical officer or a medical service of the health insurance companies. In 2014, however, the Federal Finance Court (BFH) in Munich ruled that this applies only to non-recognized treatment methods - even in old cases (judgment of 26 June 2014, ref .: VI R 51/13, JurAgentur report dated 15 October 2014).

In this and also in the now decided by the FG Stuttgart parallel case, the BFH had therefore asked the Finanzgericht to clarify whether the liposuction is a "recognized method".

In its now announced judgment of 27 September 2017, the FG Stuttgart has denied this now. It was based on an opinion of the statutory health insurance companies from 2011, which had been updated again in 2015. After that, the liposuction indeed reduces the fatty tissue; However, it was not sufficiently clarified whether this caused the complaints to decline sustainably. Here also the health authority had declared that the Liposuktion was not recognized as a treatment and would "from medical view not considered necessary". mwo / fle