Tax law and rehabilitation training
BFH: Membership in the gym not deductible
A doctor prescribes water aerobics to his patient. The woman remains on the associated additional costs of a gym.
Membership in the gym is not an extraordinary burden that can be deducted from the tax – even if the training was prescribed by a doctor there. The Federal Finance Court (BFH) decided this in a new judgment. This failed a woman from Lower Saxony in front of the highest German finance court with her complaint against the tax authorities.
Medically prescribed water aerobics in the gym
The doctor had prescribed a functional training in the form of water aerobics in 2018. She chose a rehabilitation club that offered gymnastics in the gym. The health insurance company took over the costs of water aerobics, but the respective membership in the rehabilitation association and the gym also cost.
The local tax office accepted membership in the rehabilitation association as an exceptional burden that can be deducted from the tax, but not the costs of the 38-week membership in the gym. The BFH did not publish how much money the woman paid for it, but it was about the fundamental question anyway.
Costs for the gym are generally not deductible
In the first instance, the Lower Saxony tax court had already rejected the lawsuit on this point, the Federal Finance Court confirmed the decision. The sixth Senate justifies this with the fact that the applicant did not necessarily have to complete her water aerobics in a gym because there are several providers.
In addition, according to the judgment, membership fees of a fitness studio are generally not entitled to – deductible from the tax – inevitable costs of an illness, because many healthy go to the studio for fitness training. Since tax secret also applies to legal disputes with the tax authorities, the Federal Finance Court nor the place of residence or age of the woman.
dpa
Source: Stern
