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.
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