Wheelchair accessible garden path is not an extraordinary burden

If the terrace is already accessible by wheelchair, then the additional construction of a wheelchair-accessible garden path no longer results in an extraordinary burden.

In principle, the garden also belongs to the existentially necessary living area. However, the expenses for the construction of a wheelchair-accessible path in the garden are not necessarily necessary if there is a terrace on the other side of the house that can be reached with a wheelchair. With this reasoning, the Münster Fiscal Court rejected the deduction of the costs as an extraordinary burden. Only such expenses are deductible that enable access to the garden and thus its use in the first place. However, this possibility already existed in the case in question.