Austria MOF Clarifies Deductions for Extraordinary Expenses

The Austrian Federal Ministry of Finance Sept. 22 posted online Federal Finance Court Decision No. RV/1100092/2025, clarifying deductions for extraordinary expenses. The taxpayer, a retired civil servant, claimed extraordinary expenses without a deductible for a health resort stay and fitness subscription. The Tax Office denied the deductions. The taxpayer argued that the expenses were medically necessary. On appeal, the Federal Finance Court found that: 1) the taxpayer failed to provide a medical certificate or expert opinion issued before the health resort treatments, stating the necessity and duration of the stay; 2) there was also no authorization from a social insurance ...