Module 121 min2346 wordsFree — no account
The general rule of section 33 and the reasonable burden
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 315 words · 4 min
Worked example
A hearing aid with extras
A pensioner needs a hearing aid on medical prescription. He chooses a model with additional features that play no part in the treatment. The expense is unavoidable in principle, but only insofar as it is necessary and reasonable. Section 33 does not cover the surcharge for the medically irrelevant features; it remains private consumption.
Worked example
A married couple with two children
A married couple assessed jointly, with two children for whom child benefit is due, has total income of 15,000 euros. The reasonable burden is 2 percent, that is 300 euros. Medical costs of 1,100 euros borne by themselves lead to a deduction of 800 euros. Without children, under the splitting procedure, the reasonable burden would be 4 percent, that is 600 euros, and the deduction 500 euros.
Practical case
Mr Albers and his three bills
Mr Albers is unmarried, has no children and is assessed under the basic tariff. His total income is 14,000 euros. During the year he bears himself 1,900 euros for medically prescribed aids and medicines, 600 euros in costs of a civil lawsuit against his neighbour over a hedge and 300 euros for gluten-free food recommended by his doctor. What amount is deducted from total income?
Hint: First set aside what subsection 2 excludes. Then find the row and column of the table and subtract the reasonable burden.
Show the solution
The gluten-free food is dietary food and excluded under subsection 2, sentence 3, even though the doctor recommended it. The costs of the neighbour dispute are litigation costs; a dispute over a hedge threatens neither his livelihood nor his vital needs, so they stay excluded under sentence 4. That leaves 1,900 euros. With no children, the basic tariff and 14,000 euros in the first bracket, the reasonable burden is 5 percent, that is 700 euros. The deduction is 1,900 euros minus 700 euros.
Answer: A deduction of 1,200 euros from total income
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