19. Extraordinary expenses
In certain situations, you may have incurred heavy or unusual expenses during the year, for example for a serious illness, a dependent person, or a disability. These expenses can be partially or fully deductible from your taxable income as extraordinary charges.
What is an extraordinary charge?
An extraordinary charge is an expense that:
- is out of the ordinary (it is exceptional),
- is unavoidable (you could not avoid it),
- significantly reduces your financial capacity.
What can be deducted as extraordinary charges?
- Unreimbursed medical expenses (neither by the CNS nor by your supplementary/private health insurance such as CMCM, DKV, etc.)
- Maintenance of parents without resources
- Civil lawsuit expenses (lawyer fees, etc.)
- Divorce expenses
- Funeral expenses
- Dietary regimens (with prescription)
- Costs of a cure
- Expenses related to the adoption of a child
General conditions for deductibility
For an expense to be considered an extraordinary charge and deductible on your tax return, four criteria must be met:
-
The expense is exceptional
It is not related to the usual everyday costs of life. -
It is unavoidable
You had no other choice but to incur this expense (e.g., urgent medical care, legal obligations towards a relative, etc.). -
It significantly reduces your budget
The impact on your finances must be substantial relative to your income. -
It is not already covered by another aid
If you received reimbursement (for example from CNS or an insurance), only the portion actually paid by you can be deducted.
Can the entirety of these expenses be deducted?
Not all expenses you incur can automatically be deducted from your taxable income. Only expenses that are exceptional, unavoidable, and heavy relative to your income can be considered extraordinary charges.
To determine which part of your expenses can be deducted, the tax administration uses a reference threshold, called normal charge. This threshold corresponds to the amount the State considers you can bear without fiscal aid, based on your family situation and income.
If your expenses exceed this threshold, the excess portion is considered an extraordinary charge and can be partially or fully deductible from your taxable income.
How is this threshold (normal charge) calculated?
This "bearable" amount depends on several elements:
- your taxable income,
- your tax class (1, 1a, or 2),
- and the number of dependent children (child allowances).
Table of normal charge rates
Tax class 1
| Taxable income (€) | Normal charge rate (%) |
|---|---|
| < 10.000€ | 2% |
| 10.000 – 20.000€ | 4% |
| 20.000 – 30.000€ | 6% |
| 30.000 – 40.000€ | 7% |
| 40.000 – 50.000€ | 8% |
| 50.000 – 60.000€ | 9% |
| > 60.000€ | 10% |
Tax classes 1a and 2
| Taxable income (€) | 0 child | 1 child | 2 children | 3 children | 4 children | 5 children |
|---|---|---|---|---|---|---|
| < 10.000€ | 0% | 0% | 0% | 0% | 0% | 0% |
| 10.000 – 20.000€ | 2% | 0% | 0% | 0% | 0% | 0% |
| 20.000 – 30.000€ | 4% | 2% | 0% | 0% | 0% | 0% |
| 30.000 – 40.000€ | 6% | 4% | 2% | 0% | 0% | 0% |
| 40.000 – 50.000€ | 7% | 6% | 4% | 2% | 0% | 0% |
| 50.000 – 60.000€ | 8% | 7% | 5% | 3% | 1% | 0% |
| > 60.000€ | 9% | 8% | 6% | 4% | 2% | 0% |
Only the portion of expenses exceeding this threshold (called the "normal charge") can be deducted as an extraordinary charge.
Example
Mr. Dubois is in tax class 1, without children, with a taxable income of 35.000€.
The applicable normal charge rate is 7%, i.e., 2.450€.
He paid 3.000€ in unreimbursed medical expenses (neither by CNS nor DKV) this year.
Result: only the difference of 550€ (3.000 – 2.450) can be deducted as an extraordinary charge on his tax return.
Supporting documents
As with all tax deductions, you must be able to prove each expense you declare as an extraordinary charge.
Documents may include:
- Detailed and paid invoices (not just quotes)
- Proof of payment (bank statement, receipt)
- Prescription or medical certificate (for treatments or cures)
- Divorce judgment, alimony, or adoption decision
- Certificate from a care center, lawyer, or doctor
Disability and infirmity
A flat-rate deduction related directly to the state of disability or infirmity can be granted to the following persons:
a) War wounded
b) Work accident victims
c) Physically disabled persons other than those mentioned under a) and b), and mentally disabled persons, provided the bodily or mental damage lasts at least one year
d) Persons suffering from a disease recognized as occupational
f) Persons whose central vision is null or less than 1/20 of normal
e) Persons in a state of helplessness such that they cannot survive without the assistance and care of others
For persons under a) to d), the flat-rate deduction is determined based on the work capacity reduction rate:
| Work capacity reduction rate | Annual flat-rate deduction (€) |
|---|---|
| 25% to 35% | 150€ |
| 35% to 45% | 225€ |
| 45% to 55% | 375€ |
| 55% to 65% | 450€ |
| 65% to 75% | 525€ |
| 75% to 85% | 585€ |
| 85% to 95% | 645€ |
| 95% to 100% | 735€ |
The work capacity reduction rate must necessarily be mentioned on a medical certificate attached to the tax return.
For persons under e) and f), the flat-rate deduction is set at 1.455€. This deduction cannot be combined with the deductions provided for persons under a) to d).
However, the taxpayer can choose not to claim the flat-rate deduction and opt for the common regime, i.e., taking into account actual expenses with deduction of the normal charge.