Claim hearing aid insurance as a tax deduction? What you really need to know
17.06.25
7
Minutes
Katrin Straub
Managing Director at nextsure
Many people wonder whether the cost of their hearing aid insurance can be deducted from tax. Find out here when this is possible and which other hearing aid costs you can claim on your tax return.
The topic in brief and concise terms
Hearing aid insurance is usually not tax-deductible, as it is considered property insurance.
Hearing aids themselves, as well as associated costs (repairs, batteries, travel), are tax-deductible as exceptional expenses if there is a medical necessity and the 'reasonable burden' threshold is exceeded.
A deduction as employment-related expenses for hearing aids is only possible in very rare, work-related exceptional cases.
Hearing aid insurance: generally not tax-deductible
Hearing aid insurance is generally not tax-deductible in Germany. It is treated similarly to other property insurance policies, such as household contents insurance or bicycle insurance. These are intended to protect tangible assets and are not classified in the Income Tax Act as deductible precautionary expenses or exceptional burdens. Even if some insurance companies such as AXA explicitly offer outpatient supplementary insurance that provides subsidies for hearing aids and visual aids, these products are often not tax-deductible either.
Claim hearing aids yourself as exceptional expenses
In contrast to insurance, the costs of the hearing aids themselves can be claimed for tax purposes. They fall under the category of 'extraordinary expenses' (§ 33 EStG). This is the most common and relevant way to take your expenditure on hearing aids into account in your tax return and reduce your tax burden.
Requirements for recognition as an extraordinary burden
For hearing aids to be recognised as an extraordinary burden, the following requirements must be met:
Medical necessity: There must be a medical certificate or a prescription confirming the need for the hearing aid. A mere recommendation is generally not sufficient.
Exceeding the 'reasonable burden': The total costs for extraordinary burdens in the year must exceed a certain personal contribution, the so-called 'reasonable burden'. This value depends on your income, your marital status and the number of your children. It ranges between one and seven per cent of your annual income. Only the amount that exceeds this individual threshold is tax-deductible.
Which hearing aid-related costs are tax-deductible?
In addition to the pure purchase costs for the hearing aid, you can also claim further expenses related to your hearing assistance as extraordinary burdens:
Purchase costs: The purchase price of the hearing aid, minus any reimbursements from your health insurance provider.
Repairs and maintenance: Costs for servicing and repairs of your hearing aids.
Consumables: Expenses for batteries, cleaning agents and charging stations for rechargeable devices.
Travel expenses: Journeys to the hearing care professional or ENT specialist can also be deducted. For this purpose, you can, for example, claim a flat rate of 30 cents per kilometre if you use your private vehicle.
Hearing aids as tax-deductible work expenses: a rare special case
As a general rule, hearing aids are not treated as income-related expenses, even if they are used for work. In a judgment from 2003 (VI R 275/00), the Federal Fiscal Court (BFH) clarified that the costs of a hearing aid are primarily intended to remedy a physical impairment and are therefore attributable to private living expenses. Recognition as income-related expenses is conceivable only in very rare exceptional cases, for example if the hearing loss is recognised as an occupational disease or if there is a direct and verifiable connection with the professional activity (e.g. for musicians or construction workers, if a specific medical certificate confirms this). However, such cases are rare and are scrutinised closely by tax offices.
Documentation is essential
For the successful claiming of your costs, complete documentation is essential. Collect all relevant supporting documents carefully:
Medical certificates and prescriptions: As proof of medical necessity.
Invoices: For the purchase of the hearing aid, repairs, consumables and charging stations.
Receipts: For smaller expenses such as batteries or cleaning products.
Evidence of health insurance reimbursements: To document the portion actually paid by you.
To exceed the 'reasonable burden' and thus achieve a tax effect, it can make sense to bundle larger expenses related to the hearing aid into one tax year, if this is possible. Plan larger purchases or repairs so that they fall in a year in which you are also likely to have other exceptional burdens.
Difference between property insurance and provision model
There are various types of 'hearing aid insurance'. Some are pure property insurance policies that provide cover in the event of loss or damage to the device. Other products are more like 'precautionary models' or outpatient supplementary insurance policies that provide subsidies for hearing aids, visual aids or other medical services. Regardless of the exact design, tax deductibility as an insurance benefit is usually not available for either type.
Conclusion: Important distinction for your tax return
In summary: hearing aid insurance is generally not tax deductible. The hearing aids themselves, as well as directly related costs such as repairs, batteries and travel, can however be claimed as extraordinary expenses, provided the 'reasonable burden' threshold is exceeded and there is a medical necessity. Careful documentation of all expenses is crucial to the success of your tax return.
More useful links
GKV-Spitzenverband provides information on fixed reimbursement rates for hearing aids.
Consumer Advice Centre provides information on which hearing aid costs are covered by health insurance.
REHADAT Statistics provides comprehensive statistics on hearing impairment.
Destatis offers a publication on people with severe disabilities in Germany.
Federal Ministry of Health provides information on the Act to Strengthen Healthcare and Medical Aids Provision (HHVG).
gesund.bund.de provides information on hearing loss and deafness in adults.
German Pension Insurance provides information on benefits to support participation in the area of hearing aids.
German Pension Insurance Rhineland-Palatinate provides a form for applying for benefits for medical rehabilitation (hearing aid).
Robert Koch Institute publishes a study on hearing disorders in children and adolescents, their prevalence, risk factors and use of healthcare services.
FAQ
Do I need a medical certificate for my hearing aid in order to claim it as a tax deduction?
Yes, a medical certificate or prescription confirming the medical necessity of the hearing aid is absolutely required in order to claim the costs as exceptional expenses.
Which supporting documents should I collect for my tax return?
Keep all medical certificates, prescriptions, invoices for the purchase and repairs of the hearing aids, as well as receipts for consumables (batteries, cleaning products). Proof of any reimbursements from the health insurance provider is also important.
Can I claim hearing aids as work-related expenses if I need them for my job?
As a general rule, no. The Federal Fiscal Court has ruled that hearing aids primarily serve to remedy a physical impairment. A deduction as work-related expenses is only possible in very rare exceptional cases if there is a direct and verifiable professional connection that goes beyond general use.
What is the difference between property insurance and outpatient supplementary insurance for hearing aids?
Property insurance protects the hearing aid against loss or damage. Outpatient supplementary insurance often provides subsidies for hearing aids, visual aids or other medical services. Both are generally not tax-deductible.
Should I bundle my hearing aid costs into one year?
Yes, it is advisable to bundle larger expenses for hearing aids or other exceptional burdens into a single tax year where possible, in order to more easily exceed the individual 'reasonable burden' threshold and therefore achieve a tax effect.
Are the costs for batteries and cleaning accessories also recognised?
Yes, the costs of consumables such as batteries, cleaning agents and also charging stations for rechargeable hearing aids can be claimed as part of exceptional expenses.
