Austria MOF Clarifies Deductions for Extraordinary Expenses

The Austrian Federal Ministry of Finance Sept. 9 posted online Federal Finance Court Decision No. RV/1100152/2022, clarifying deductions for extraordinary expenses. The taxpayer, an individual, claimed extraordinary expenses for 2018, including costs related to back pain treatment and hearing aids. The Tax Office denied the deduction, contending that the disability wasn’t officially certified for the relevant year. The taxpayer argued that the expenses were directly related to a documented disability. On appeal, the Federal Finance Court found that: 1) expenses related to a disability can be deducted without a deductible if the disability is officially certified and the costs are ...