Air filter because of Corona? Not a cent from the tax office

Air filter against Corona? No help for tax purposes

During the corona pandemic, many people have equipped their homes with air purifiers, especially people with pre-existing conditions or from risk groups wanted to protect themselves better. However, the Cologne Fiscal Court has now ruled: Anyone who had hoped to reclaim the costs via tax will come away empty-handed.

The judgment at a glance

In its decision of August 6, 2024 (case no. 13 K 1353/23), the Cologne tax court clarified this: The purchase of room air filters is not tax-deductible as an extraordinary expense, even if the persons concerned have a high health risk.

Specifically, two spouses who were both 69 years old at the start of the pandemic and suffered from serious pre-existing conditions had filed a lawsuit. They claimed the cost of an air purifier for fear of COVID infection. The court rejected the claim:

• No inevitability: The measure was voluntary and not medically prescribed.

• No medical expenses: This is not the treatment of a specific illness, but a general protective measure.

• Not exceptional: Many people have taken similar precautions during the pandemic – that alone does not make the effort exceptional.

What does that mean for you?

Even if the focus was on health protection, clear tax rules apply. Only if a measure is medically necessary, individually prescribed and exceptional can it be recognized as an exceptional expense.

Recommendation for action

Anyone wishing to deduct healthcare costs in future should check before making a purchase:

• Is there a doctor’s prescription?

• Is it a treatment measure – not just a preventive measure?

• Is the effort demonstrably inevitable?

If in doubt, it is worth seeking tax advice. This can prevent investments from coming to nothing.

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