Preimplantation genetic diagnosis as an extraordinary burden

A healthy mother can also claim the costs of pre-implantation genetic diagnosis as an extraordinary burden if a genetic disease of the father makes this necessary.

Preimplantation genetic diagnosis (PGD) can be used to identify genetic defects in the embryo before artificial insemination. Even if the tax office normally only recognizes the costs for personal illnesses as an extraordinary burden, a healthy mother can also claim PGD as an extraordinary burden, at least in certain cases.

According to a ruling by the Federal Fiscal Court, this applies at least if the father has a genetic impairment that may also affect the conceived offspring and there is therefore a valid reason for PGD. In this case, the expenses for the PGD are necessarily incurred because the medical measures in the mother's case serve the purpose of compensating for a physical function of her partner that is impaired by illness. Due to the inseparable biological connections, the deductibility therefore also includes those necessary treatment steps that are carried out on the body of the mother who is not ill. According to the Federal Fiscal Court's ruling, the fact that the mother and father are not married to each other also has no effect on deductibility.