Hearing aid insurance tax deduction? What you really need to know
17 Jun 2025
4
Minutes
Katrin Straub
CEO at nextsure
Many people wonder whether the costs of their hearing aid insurance can be deducted from their taxes. Find out here when this is possible and which other hearing aid costs you can claim in your tax return.
The topic in brief and concise terms
Hearing aid insurance is usually not tax-deductible, as it is considered a non-life insurance.
Hearing aids and associated costs (repairs, batteries, travel) are deductible as extraordinary expenses if there is a medical necessity and the 'reasonable burden' is exceeded.
A deduction as advertising expenses for hearing aids is only possible in very rare, job-related exceptional cases.
Hearing aid insurance: Generally not tax deductible
A hearing aid insurance policy is generally not tax-deductible in Germany. It is treated similarly to other property insurances, such as home contents or bicycle insurance. These serve to protect material assets and are not classified as deductible contributions or extraordinary burdens under the Income Tax Act. Even though some insurance companies, such as AXA, explicitly offer outpatient supplementary insurance that provides subsidies for hearing aids and visual aids, these products are also often not tax-deductible.
Deduct hearing aids as extraordinary expenses
Unlike insurance, the costs for hearing aids themselves can be claimed for tax purposes. They fall under the category of 'extraordinary burdens' (§ 33 EStG). This is the most common and relevant way to take into account your expenses for hearing aids in your tax return and reduce your tax burden.
Requirements for recognition as an extraordinary burden
For hearing aids to be recognized as an extraordinary burden, the following conditions must be met:
* Medical necessity: There must be a medical certificate or prescription confirming the need for the hearing aid. A mere recommendation is usually not sufficient.
* Exceeding the 'reasonable burden': The total costs for extraordinary burdens during the year must surpass a certain individual share, the so-called 'reasonable burden'. This amount depends on your income, marital status, and number of children. It ranges between one and seven percent of your annual income. Only the amount that exceeds this individual limit is tax-deductible.
What costs related to hearing aids are deductible?
In addition to the pure acquisition costs for the hearing aid, you can also claim other expenses related to your hearing aid as extraordinary burdens:
* Acquisition costs: The purchase price of the hearing aid, minus any reimbursements from your health insurance.
* Repairs and maintenance: Costs for the upkeep and repairs of your hearing aids.
* Consumables: Expenditure on batteries, cleaning agents, and charging stations for battery-powered devices.
* Travel expenses: Journeys to the hearing care professional or ENT specialist can also be deducted. For this, you can, for example, set a flat rate of 30 cents per kilometre if you use your private vehicle.
Hearing aids as deductible expenses: A rare special case
In principle, hearing aids do not count as work-related expenses, even if they are used professionally. The Federal Finance Court (BFH), in a 2003 ruling (VI R 275/00), clarified that the costs of a hearing aid primarily serve to remedy a physical deficiency and are thus assigned to private life. Recognition as work-related expenses is only conceivable in very rare exceptional cases, such as when hearing loss is recognised as an occupational disease or a direct and demonstrable connection to professional activity exists (e.g. for musicians or construction workers, if a special certificate confirms this). However, this case is rare and is critically examined by tax offices.
Documentation is crucial
For the successful reimbursement of your expenses, comprehensive documentation is essential. Carefully collect all relevant receipts:
* 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 like batteries or cleaning agents.
* Proofs of health insurance reimbursements: To demonstrate the portion actually paid by yourself.
Tips for Optimising Your Tax Return
To exceed the 'reasonable burden' and thus achieve a tax effect, it may be sensible to consolidate larger expenses related to the hearing aid within a tax year, if possible. Plan major purchases or repairs so that they coincide with a year in which you also anticipate other extraordinary burdens.
Difference between property insurance and preventive model
Conclusion: Important distinction for your tax return
More useful links
GKV-Spitzenverband provides information on the fixed amounts for hearing aids.
Verbraucherzentrale informs about which costs for hearing aids are covered by health insurance.
REHADAT-Statistik provides comprehensive statistics on hearing impairment.
Destatis offers a publication about socially severely disabled people in Germany.
Bundesgesundheitsministerium provides information on the law to strengthen the provision of therapeutic products and medical devices (HHVG).
gesund.bund.de offers information on hearing impairment and deafness in adults.
Deutsche Rentenversicherung provides information on participation benefits in the area of hearing aids.
Deutsche Rentenversicherung Rheinland-Pfalz offers a form for applying for medical rehabilitation services (hearing aid).
Robert Koch-Institut publishes a study on hearing disorders in children and adolescents, their prevalence, risk factors, and access to healthcare.
FAQ
Do I need a doctor's certificate for my hearing aid in order to deduct it?
Yes, a medical certificate or prescription confirming the medical necessity of the hearing aid is essential to claim the costs as an extraordinary burden.
What documents should I collect for the tax return?
Keep all medical certificates, prescriptions, invoices for the purchase and repairs of hearing aids, as well as receipts for consumables (batteries, cleaning agents). Proof of any reimbursements from the health insurance company is also important.
Can I deduct hearing aids as business expenses if I need them for my job?
Generally not. The Federal Finance Court has ruled that hearing aids primarily serve to correct a physical deficiency. A deduction as business expenses is only possible in very rare exceptional cases, where there is a direct and demonstrable professional connection that goes beyond general use.
What is the difference between property insurance and outpatient supplementary insurance for hearing aids?
A property insurance protects the hearing aid against loss or damage. An outpatient supplementary insurance often provides subsidies for hearing aids, visual aids, or other medical services. Both are generally not tax-deductible.
Should I consolidate my hearing aid costs in one year?
Yes, it is advisable to bundle larger expenses for hearing aids or other extraordinary burdens within a single tax year if possible. This can help to more easily exceed the individual 'reasonable burden' threshold and thus achieve a tax effect.
Are the costs for batteries and cleaning accessories also recognised?
Yes, the costs for consumables such as batteries, cleaning agents, and charging stations for battery-powered hearing aids can be deducted as part of extraordinary expenses.
