Aufwendungen für medizinische Hilfsmittel, die von der Krankenversicherung nicht bezahlt werden, sind steuerlich als außergewöhnliche Belastung absetzbar. Dabei ist allerdings zu unterscheiden zwischen Hilfsmitteln im engeren Sinne und Hilfsmitteln im weiteren Sinne. Im ersten Fall sind die Kosten immer absetzbar, im zweiten Fall nur dann, wenn Sie eine wichtige Bedingung beachten.

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1. Hilfsmittel im engeren Sinne

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Einbau eines Treppenlifts

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Einbau eines Treppenschräglifts im Garten

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2. Hilfsmittel im weiteren Sinne

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Anschaffung einer medizinischen Therapieliege

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Anschaffung eines Wasserbetts wegen Allergie

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Anschaffung von Magnetmatratzen wegen Schlafproblemen

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Anschaffung eines allergikerfreundlichen Bettsystems

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Anschaffung eines medizinischen Krankenbetts

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Ersatzbeschaffung für formaldehydverseuchte Möbel

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Anschaffung eines kontraststarken Fernsehgeräts wegen Augenleiden

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Anschaffung einer Armbanduhr mit Sprachfunktion

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