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 by reducing your tax burden.
The decision clarifies that laser eye surgery, lens replacement and lens implantation cannot be recognized as professional expenses.
Instead, they are Medical expenses in the sense of “extraordinary expenses”. Similar to claiming the cost of eyeglasses, you are generally entitled to a tax deduction. The term “extraordinary expenses” is defined in § 34 EstG and can be tested using these three criteria:
- Exceptionality: Higher costs 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 accepted.
- Necessity: This is not usually an issue in the case of lens surgeries.
The situation is more controversial with nursing services, for example.
- Deteriorating economic performance
Please note that the tax credit for medical expenses (which are classified as extraordinary expenses) is subject to deductible is provided for.
It is determined as a percentage of annual income and ranges from six and 12 percent. In special circumstances, it may be reduced by one percent (for example, for persons with no income or single parents).
A certificate of specialized medical service provision, which certifies the fact of specialized medical service provision, can be obtained from a full deduction is possible.
According to the law, the term “medical expenses” covers all therapeutic measures aimed at treating the disease.
Unlike cataracts, low vision is not a recognized disease, but treatment costs are still covered.
This is because the costs of auxiliary aids (e.g., glasses) are also recognized.
If the requirements are met, you can pay the costs of treatment (lens replacement or lens implantation), as well as medical care and accommodation costs. Medical care and accommodation deductible.
If your health insurance fully or partially covers your lens replacement surgery, this will also affect your tax treatment.
If you are unsure, it is best to ask your tax advisor, your contact person at EyeLaser, or the relevant tax office.