Gym on prescription? Why you still can’t deduct the contributions
Background: What counts as an extraordinary burden?
Certain medical expenses can be claimed as “extraordinary expenses” in your tax return. This means that if you incur unavoidable expenses for health reasons, the tax office can recognize these for tax purposes, for example for medication, medical aids or medically prescribed treatments.
However, not every health-related expense is considered extraordinary. This is precisely what a recent ruling by the Federal Fiscal Court (BFH) from 21.11.2024 (case no. VI R 1/23) shows – and it affects many people who regularly go to the gym.
The case: Functional training at the gym and still no tax bonus
In the case in dispute, a taxpayer had been prescribed functional training in the form of aqua gymnastics by her doctor, i.e. a medically justified exercise therapy.
She decided to join a rehabilitation club that offered these courses in a nearby gym.
The prerequisite for participation was:
- Membership of the Rehab Association
- Additional payment towards the course costs
- Additional gym membership to be able to use the swimming pool
The health insurance company only reimbursed the course fees. The woman also claimed the gym fees as an extraordinary expense in her tax return – without success.
The BFH confirmed:
Membership fees for a gym are not tax-deductible – even if medically prescribed training takes place there.
Why was this rejected?
The court argued:
A fitness studio also offers services to healthy people – for leisure activities, to feel good or for general health promotion.
Access to the swimming pool, sauna or other courses does not make the membership purely a health measure.
The choice of provider was up to the taxpayer – she could also have opted for an alternative that would not have required a membership.
Even if she did not use the additional offer, it was open to her – and that is sufficient for the BFH to deny the deduction.
Extraordinary expense = An expense that you inevitably incur to treat an illness – and that goes beyond the usual.
Not deductible: Costs that could also be incurred in normal leisure activities are not considered extraordinary.
What does that mean for you?
Even if you go to the gym on medical advice:
Membership fees are not tax-deductible, even if they are necessary for medically prescribed training
Only the course costs for functional training may qualify as medical expenses – but not the gym membership
Our tip:
If you want to deduct illness-related costs:
- Always have measures certified by a doctor
- Choose providers where you don’t have to make use of any additional leisure activities
- Accurately document the inevitability of your expenses
👉 We will check for you which healthcare costs you can really claim in your tax return – and where the tax office draws the line – book your first aid consultation now.
