Stairlifts as exceptional load gem. 33a, b ITA the stairlift considered since then medical aid in the strict sense and was without medical certificate as extraordinary burden by the tax deductible. Also of older people without any disability, the stair lift is used increasingly to make daily life easier. Therefore it is more recently from a resource in a broader sense. A credit on the income tax as an extraordinary burden is no longer possible without a certificate. According to a federal judgment of October 30, 2008 the total cost of a stair lift installed by them themselves as maintenance were recognized the parents of son paraplegic by an accident.
An existing against the insurer of the accident claim was not credited the parents, because the Court found that the deduction of insurance benefits on the cost of the stair lift unreasonable would be no own, because the son has to live the rest of his life with this disability, Has income and the money needed to secure its future. The expenses for the stair lift represent an exceptional burden of a special kind a b ITA according to 33. Unusual stress of a special kind provide for certain Pausch and limits, z.Bsp surviving standard amount, limits for the employment of domestic helpers, amounts of care, training allowances, child care costs. Certain conditions are required for this tax benefit. These are governed by the ITA section 33 a b.
Under covered disability, home health care, death of parents or spouses, support needy persons, education of the children. The amount of the deduction by Pausch – or maximum amounts is limited in the recognition in the sense of a special kind. It is carried out but no imputation of a reasonableness load. An exceptional burden of general nature within the meaning of refers to extraordinarily high costs or expenses, 33 ITA the taxpayers inevitably arising under the assumption identical income and assets as well as same marital status as the vast majority of taxpayers. This part to the extraordinary expenses which exceed reasonable charges, reduces the taxable income. An exceptional burden arises necessarily, if the taxpayer is this fact from purely legal, factual and moral reasons could not escape. Now, how much are the reasonable charges, ITA is governed by article 33, paragraph 3, and is dependent on the amount of income classes, the marital status and the number of children. Examples can be: support services closely related persons, maintenance, divorce cost, morbidity and treatment costs, certain costs of disabled or domiciliary care for elderly persons, replacement cost of household goods. -Dirk STAUDINGER