Adoption costs are not an extraordinary burden

Even in the case of childlessness due to infertility, the costs of adoption are not deductible as consequential medical expenses.

Unwanted childlessness can be very stressful for parents. Nevertheless, an adoption is not to be equated with medical treatment, as the Münster tax court believes. The costs for the adoption are therefore not an extraordinary burden because they are not based on an unavoidable measure and therefore do not constitute medical expenses in the true sense of the word. This also applies if the adoption was preceded by unsuccessful treatment for childlessness. However, in view of the announcement by a BFH senate that the adoption costs would be allowed as a tax deduction after all, the court has allowed an appeal on this ruling. It is not yet known whether the plaintiff parents will make use of this.