Yes! The cost of laser eye surgery or lens implants is the same as the cost of spectacles or contact lenses, and is deductible as a medical expense: “If an illness is present, visual aids, including laser treatments, are necessary to enhance vision and are tax deductible,” is written about current income tax guidelines. In patients undergoing such an operation, there is a defect in vision, and thus an illness is present. Therefore, these costs are usually recognized, even without a medical certificate confirming the medical necessity of the procedure, as an exceptional expense.
Here’s how: Enter the cost of the eye operation in the column of “medical expenses” in the annual employee tax assessment. You can specify the total cost, but there is an excess of 6 to 12% of your annual income – depending on how high this is. This percentage is reduced by approx. 1% under certain circumstances (single income, single parents etc.).
Your excess is calculated by the Ministry of Finance. The rest of the treatment costs affect tax deductibility. Exception: If the operation was professionally conditioned and you have a certificate to prove it, you can deduct the full amount.
Find out more about exceptional costs (§ 33 EStG) at the Ministry of Finance. If you are in doubt, please inform yourself about the tax deductibility of your operation costs.