Waiver of reimbursement of medical expenses for privately insured persons

Patients with private health insurance who forgo reimbursement of medical expenses in order to receive a bonus from the insurance company cannot later claim these costs as an extraordinary burden.

If a privately insured person bears medical expenses himself in order to receive a premium refund from the insurance company, the costs are not deductible as an extraordinary expense. The fact that waiving the reimbursement has negative tax consequences in the case of extraordinary expenses has already been decided by the fiscal courts in several cases. However, the Lower Saxony Fiscal Court has now also ruled out the consideration of medical expenses as an extraordinary expense for this constellation, because the taxpayer would not necessarily incur the costs if he had the option of having them reimbursed by his insurance company.