If you wear hearing aids, it may be a good idea to keep your receipts, proof of reimbursement, and the doctor's prescription. This will allow you to track later which expenses you actually had to pay out of pocket and to what extent you can claim them for tax purposes.

Medical expenses may generally be claimed as extraordinary expenses under Section 33 of the Income Tax Act (EStG), provided that hearing aids are medically prescribed, necessary, and paid for by you. Reimbursements from health insurance, private health insurance, or other sources reduce the amount eligible for deduction.

Important: Not every euro automatically has a tax impact. Generally, only the portion of the extraordinary expenses that exceeds the individually calculated “reasonable burden” is taken into account. The amount of this reasonable burden depends, in particular, on your total income, your marital status, and the number of children eligible for tax credits.

Depending on the specific case, the following out-of-pocket and non-reimbursable expenses, in particular, may be eligible:

• statutory copayments and out-of-pocket additional costs for hearing aids, provided the tax requirements are met,
• medically necessary repair and maintenance costs, provided they are not otherwise covered,
• batteries or rechargeable batteries and other expenses directly necessary for the operation of the hearing aid, provided they are paid out of pocket,
• necessary trips to an ENT doctor or hearing aid specialist, provided they are directly related to treatment or hearing aid fitting and the tax requirements are met.

Which expenses the tax office recognizes in a specific case—and in what amount—depends on the respective circumstances and the tax documentation requirements.

You can find more information on hearing aid prices and costs here.

Hearing aids are medical devices. They are systematically listed and described in the GKV-Spitzenverband’s directory of medical devices. The directory is therefore particularly important for classification and provision under the statutory health insurance system (GKV).

However, inclusion in the Medical Aids Directory is not the sole determining factor for tax recognition. The decisive factors include, in particular, the connection to the medical condition, the medical necessity, the actual out-of-pocket cost, and the documentation required under tax law.

You can learn more about this in our article “What the Medical Aids Directory Means for You.”

In cases of hearing loss, a degree of disability (GdB) may be determined.

The specific level of this rating depends primarily on the medically determined extent of the hearing loss. Additional impairments associated with the hearing loss may also play a role. A recognized GdB can provide various benefits. These include, for example, the disability allowance for income tax purposes. Depending on the GdB level, other forms of compensation for disadvantages may also apply—such as in the workplace.

You can learn more about this in our article “Better Hearing at Work.”

To ensure transparent tax documentation, it is recommended that you keep a running record of the relevant documents:

• Doctor’s prescription: Keep the doctor’s prescription for the hearing aid. According to Section 64 of the Income Tax Implementation Regulation (EStDV), the required documentation must generally have been issued before the medical device is purchased.
• Invoices and proof of payment: particularly for hearing aids, repairs, maintenance, batteries, rechargeable batteries, and other essential accessories.
• Document reimbursements: such as co-payments from health insurance or benefits from private health insurance, so that the amount you actually paid out of pocket remains clear.
• Document travel: Note the date, destination, reason for travel, and costs incurred. Whether and to what extent travel expenses are recognized depends on tax regulations and the specific circumstances of each case.

Receipts generally do not need to be attached to your income tax return without being requested. However, you should keep them on file and be able to present them upon request by the tax office.

Your hearing care professional can assist you with the documentation by providing clear invoices and, if necessary, payment confirmations, as well as an overview of copayments, additional costs, and any service or repair costs you have paid out of pocket. Tax advisors or income tax assistance associations can help with your individual tax assessment.

In Germany, ENT doctors and hearing aid specialists are the right people to contact for hearing aid fitting, adjustment, and documentation. Use the ENT doctor search and hearing aid specialist search to quickly find help in your area.

People who wear hearing aids often incur recurring or one-time out-of-pocket expenses. If these expenses are medically necessary, non-reimbursable, and adequately documented, they may qualify as extraordinary expenses for tax purposes. Whether this actually results in a tax break depends, in particular, on the individual’s reasonable financial burden and personal tax situation.

A recognized GdB (degree of disability) may also entitle you to the disability allowance. In more complex cases or when there are questions of doubt, it may be advisable to seek individual advice from a tax advisor or a payroll tax assistance association.