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Title
Selbst getragene Krankheitskosten können nicht im Rahmen des Sonderausgabenabzugs für Krankenversicherungsbeiträge berücksichtigt werden.
Abstract
The article reports on the section EStG § 10 Abs. 1 Nr. 3 Satz 1 Buchst. a, § 33 under which taxpayer are not allowed to waive off reimbursement of his medical expenses from his private health insurance as it is considered as deduction for health insurance contributions in Germany.