Gym membership
Extraordinary Burden
Expenses that a taxpayer inevitably incurs and that are greater than those incurred by the vast majority of taxpayers with the same tax status can be claimed as extraordinary expenses to reduce tax (Section 33 of the German Income Tax Act (Einkommensteuergesetz/EStG)). However, expenses for extraordinary burdens are only tax-effective if they exceed the reasonable personal burden limit. The own burden limit depends on the total amount of income and the family status.
Fitness studio
According to case law, contributions to a fitness studio are regularly not deductible as extraordinary expenses. This has been reconfirmed by the Lower Saxony Fiscal Court in a case involving expenses for medically prescribed functional training (water gymnastics) (ruling dated December 14, 2022, 9 K 17/21). As justification, the court states that membership in a fitness studio also provides access to other services that are used by healthy people.
Rehab club
However, the tax court allowed contributions to a rehabilitation association that conducts medically prescribed courses on the premises of a fitness studio to be deducted as an extraordinary burden.
Status: February 23, 2023
Image: Prostock-studio - stock.adobe.com
