Updated on
17/06/2024
Extraordinary Expenses (CE)
What are the CE? – Extraordinary expenses, or CE include the following
- Unreimbursed medical expenses ( not covered by CNS or your supplementary/private health insurance)
- Support for persons not able to claim maintenance
- Civil litigation costs (lawyer's fees, etc.)
- Divorce expenses
- Funeral expenses
- Dietary treatment (prescription only)
Who is eligible for the CE? – In principle, anyone who files an income tax return, but to qualify for this deduction, extraordinary expenses must meet certain criteria:
- They must significantly reduce the taxpayer's ability to contribute.
- An expense is considered extraordinary if it is not normally borne by most taxpayers in similar income situations.
- It must also be unavoidable, meaning that there are material, legal, or moral reasons why the taxpayer cannot avoid it.
- Only expenses actually incurred by the taxpayer count.
- Any reimbursements must be subtracted from the total expenses, such as reimbursements from health or mutual insurance companies.
- To be eligible, the expenses must exceed a certain percentage of income based on the family situation.
What is the amount of the CE? – The deductible amount of extraordinary expenses is determined based on the taxpayer's taxable income.
How to receive the CE? – In order to be eligible for extraordinary expenses, you must declare them on your income tax return. The tax administration will then decide whether they are deductible or not.
How to receive the CE? – In order to be eligible for extraordinary expenses, you must declare them on your income tax return. The tax administration will then decide whether they are deductible or not.