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Liposuction only reduces taxes with a certificate
Liposuction (suctioning off fatty tissue) is not considered a recognized treatment method for tax purposes. This was decided by the Baden-Württemberg Finance Court (FG) in Stuttgart in a judgment announced on Wednesday, November 15, 2017 (file number: 7 K 1940/17). The costs can only then be reduced as a tax extraordinary charges asserted if the need for treatment has been confirmed in advance by health insurance experts or an official doctor.
The applicant suffered from painful fat deposits under the skin - so-called lipedema - on her arms and legs. Her doctor thought surgery was necessary. You avoid lifelong lymphatic drainage and compression.
In 2007, the woman had the fat deposits surgically removed. With this so-called liposuction, the fat is sucked out. Because the health insurance company did not cover the costs of 11,500 euros, it wanted to claim these as extraordinary burdens, at least in a way that reduced taxes.
In the past, this generally required "qualified proof" from an official doctor or a medical service of the health insurance companies. In 2014, however, the Federal Finance Court (BFH) in Munich decided that - even in old cases - this only applies to unrecognized treatment methods (judgment of June 26, 2014, file number: VI R 51/13; JurAgentur notification of October 15 2014).
In this and in the parallel case now decided by the FG Stuttgart, the BFH had asked the tax court to clarify whether liposuction is a "recognized method".
In its recently announced judgment of September 27, 2017, the FG Stuttgart has now denied this. It was based on an opinion from the statutory health insurance companies from 2011, which was updated again in 2015. Thereafter, liposuction reduces the adipose tissue; However, it is not sufficiently clarified whether the complaints will also decrease permanently. Here the health department also declared that liposuction was not recognized as treatment and was “not considered necessary from a medical point of view”. mwo / fle