Yes! In principle, you can deduct at least part of the costs incurred for lens surgery from your tax bill.
This means that you compensate for part of the treatment costs through the reduced tax burden.
A decision has clarified that laser eye surgery and lens replacement as well as lens implantation may not be categorized as business expenses.
Instead, these are Medical expenses in the sense of “extraordinary expenses”. Similar to claiming the cost of purchasing glasses, you are generally entitled to a tax rebate. The “extraordinary burden” is defined in § 34 EstG and can be checked with the help of these three criteria:
- Exceptionality: Higher expenses than the majority of the taxable population.
In the case of laser eye surgery or lens surgery, which can cost several thousand euros, this condition is usually assumed.
- Necessity: Normally unproblematic in the case of lens operations.
It is more controversial with care services, for example.
- Impairment of economic performance
Please note that the tax deductibility of medical expenses (which are classed as extraordinary expenses) is subject to a deductible is provided for.
This is determined as a percentage of annual income and is between six and 12 percent. In special circumstances, it can be reduced by one percent (e.g. for single earners or single parents).
With a certificate stating that a special medical service has been provided, a full deduction possible.
According to the law, the term “medical expenses” covers all therapeutic measures that are intended to cure an illness.
Unlike cataracts, defective vision is not a recognized medical condition, but treatment costs are still covered.
This is because expenses for medical aids (e.g. glasses) are also recognized.
If the requirements are met, you can pay the costs for the medical treatment (lens replacement or lens implantation) and the costs of medical care and accommodation. medical care and the stay deductible.
If your health insurance covers all or part of your lens surgery, this also has an impact on your tax treatment.
If you are unsure, it is best to ask your tax advisor, your contact at EyeLaser or the relevant tax office.