FG Stuttgart: Private insured persons will be fully reimbursed
Those with private health insurance who pay medical expenses themselves with the aim of reimbursement of premiums have tax disadvantages. The tax office can reduce the tax-reducing special expenses in accordance with the reimbursement of contributions without taking into account the self-paid costs, as the Finanzgericht (FG) Baden-Württemberg in Stuttgart ruled in a recently published judgment of January 25, 2016 (file number: 6 K 864 / 15). The dispute is already pending at the Federal Finance Court (BFH) in Munich.
Many private health insurance companies grant their insured persons a premium refund if they do not use any lines in a calendar year. For tax reasons, however, this is not always worthwhile, as the Stuttgart case shows.
The plaintiff bore medical costs of 564 euros himself in 2012. In the following year he received a reimbursement of premiums of 741 euros from his private health insurance.
For the tax year 2013, the tax office deducted the reimbursement from the tax-reducing health insurance contributions. The plaintiff unsuccessfully claimed that, in return, his own medical expenses had to be taken into account because this was the reason for the reimbursement.
The FG Stuttgart now agreed with the tax office in the dispute. The offsetting requested by the plaintiff presupposes that health expenses, as well as health insurance contributions, can be considered as special expenses for tax purposes. But that is not the case. They could only be considered for the extraordinary loads.
Exceptional burdens, however, only have a tax-reducing effect when a "reasonable burdens" are exceeded. This depends on income and the number of children and is between one and seven percent of income. According to the Stuttgart judgment, the self-borne medical costs only reduce the tax if this threshold is exceeded by other extraordinary burdens.
The plaintiff has filed an appeal to the Federal Finance Court (BFH) in Munich (ref .: X R 3/16). mwo