Bonus payment by the health insurance company is not a refund of contributions

Bonus payments from a statutory health insurance fund for participation in health measures that are subject to a charge are not a reimbursement of contributions that would reduce the special expenses deduction.

Cash bonuses for health-conscious behavior, which are granted by some statutory health insurers as part of bonus programs, are not a reimbursement of contributions that reduces the special expenses deduction, even in lump-sum form. The prerequisite, however, is that the bonus serves to reimburse the costs of specific health measures such as early detection examinations or certain sporting activities. In this case, the bonus payment is to be regarded as a health insurance benefit for tax purposes. In contrast, the bonus granted for proof of a healthy body weight, for example, is to be regarded as a premium reimbursement. Premiums for a free check-up are also considered a contribution refund.