It is well known that the cost of many medications for everyday ailments is tax deductible – this is at least predominantly the case if the physician has prescribed the medication. However, the question arises whether the cost of cannabis on prescription should also be claimed against income tax. In the following short article, we explain what you as a patient have to pay attention to and what the current case law looks like.
Can I deduct medical cannabis from my taxes?
Yes – in general, the cost of cannabis on prescription should be tax deductible. Self-payments through private prescriptions and also the statutory surcharge of € 5 to 10 for medicines and aids are included in the tax regulation.
Medical cannabis as an “außergewöhnliche Belastung”
In the above-mentioned context, the cases are then to be declared as “außergewöhnliche Belastung” under the tax regulations in accordance with §33 . These include, among other things, all costs for medication prescribed by a doctor as well as travel expenses.
The tax office then checks whether these are reasonable amounts or unreasonable financial costs for the person concerned. Collective receipts and cash register receipts are usually sufficient, but in the case of medications, the tax office only sees a necessity if (at least) a green prescription is available. A BTM (Narcotics Law) prescription as required for medical cannabis is therefore also accepted without any problems; however, the costs would not have to be compulsorily credited if the costs for cannabis therapy are below the individual financial burden limit. How high this is depends on various factors and can therefore be case-specific. To be on the safe side, it is in any case advisable to consult with your tax advisors.