Extraordinary expenses constitute yearly expenditure that surpasses the limits of what is considered normal for a private person. In such cases, the tax administration wants to offer people assistance in allowing them to deduct such expenses from their total taxable income. Typical extraordinary expenses are:
- costs due to sickness, rehabilitation, or nursing;
- transportation costs for disabled people;
- funeral costs;
- legal expenses (when the legal action concerns the preservation of the person's livelihood);
- divorce costs (sometimes challenged, but effectively accepted according to case law).
The limit of what is considered normal can be calculated in each individual case in order to determine if the attempt to deduct is worthwhile. At the moment, only the entry of health expenditure is possible in our tool ("other expenses" > "I have high health expenses"). For other expenses, you can attach a free-form annex to your tax return and include the relevant receipts.