Naturopathy: An alternative cancer therapy can also be claimed at the tax office if the treatment is carried out by a person who is not authorized to practice medicine.
The financial expenses of an alternative cancer therapy in naturopathy can be claimed as an “extraordinary burden” at the tax office, provided that conventional medical therapies are no longer available and life expectancy is greatly reduced due to the illness. This also applies to treatments that are not recognized from a conventional perspective. The Federal Finance Court ruled in the file number: VI R 11/09.
The expenses for an alternative treatment method can be claimed as an extraordinary burden in accordance with Section 33 (1) EStG in the income tax return. For the first time, the Federal Fiscal Court has ruled that this also applies to treatments that do not come from conventional medicine or scientifically recognized naturopathy.
In the specific case, the husband complained to a patient who had surgery for pancreatic cancer. After the medical intervention, the patient underwent so-called immunobiological cancer defense therapy with the active ingredient "Ukrain". However, the drug is not approved as a regular drug in Germany and is therefore not sold in pharmacies. However, the general practitioner had recommended this treatment because conventional chemotherapy was not available due to the weakened condition of the patients. In the income tax return, the plaintiff claimed the cost of the alternative treatment as an extraordinary expense. But the tax office did not accept the expenses. Thereupon the husband complained through several courts and was now awarded the right by the Federal Fiscal Court. (sb, December 1, 2010)