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Deduct Dental Insurance And Dentist Costs from Taxes in Germany [2024 English Guide]

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Key takeaways

This is how you do it

  • Keep the dentist invoices and medicine receipts for the year.
  • Keep the invoices for other medical treatments for the tax year.
  • Enter the medical expenses on your tax return as extraordinary expenses.
  • Enter your dental insurance premiums as precautionary expenses on your tax return. 
  • You can use one of the recommended online services to file income tax in Germany. We find Wundertax*, SteuerGo*, and Smartsteuer* among the best.

Table of Contents

Deduct Dental Expenses From Taxes

Can you deduct dental costs from taxes in Germany?

Yes, you can deduct medical expenses, including dental treatment costs, from your income tax return in Germany. However, the tax office deducts the reasonable burden from your extraordinary expenses. You can claim the rest in your tax return.

You can deduct the medical expenses if they fulfill the following requirements. 

The amount the tax office considers a reasonable burden depends on your

  • income,
  • marital status,
  • and the number of children.

Stay tuned!

GermanPedia helps 10k+ members like you to make informed decisions with confidence. Learn something new about Germany every week.

Stay tuned!

GermanPedia helps 10k+ members like you to make informed decisions with confidence. Learn something new about Germany every week.

How do you calculate a reasonable burden for medical expenses?

The table below shows what percentage of income is considered a reasonable burden. Medical expenses that exceed this percentage are tax deductible.

Income up to €15,340Income from €15,340 to €51,130Income over €51,130
Without children
Basic tariff / single5%6%7%
Splitting tariff / married4%5%6%
With children
One or two children2%3%4%
Three or more children1%1%2%
Source: § 33 Einkommensteuergesetz

The tax authorities consider GdE income to calculate a reasonable burden. GdE income is the gross income minus the age relief amount, the allowance for farmers and foresters, and the allowance for single parentsSection 2 Paragraph 3 EStG ).

For example, suppose you are single with no child and earn 50k € gross per annum. You don’t get any of the above-mentioned allowances. Thus, your GdE income is the same as your gross income.

In this case, your reasonable burden is

GdE income50,000 €
Reasonable burden5 % of income share up to 15,340€767 € (5% of 15430)
6 % of income share over 15,340€ to 51,130€
(50,000 – 15,340)
2,079.60€ (6% of 34,660)
Total reasonable burden (rounded)2,846 € (767 + 2079.6)
Calculation of reasonable burden

You can also use the tax office calculator to calculate the reasonable burden and tax-deductible amount.

How do you deduct dental costs from taxes in Germany?

You enter medical expenses for dental treatment or dentures in the extraordinary expenses appendix (Anlage Außergewöhnliche Belastungen).

Enter the dental costs under “Andere Aufwendungen -> Krankheitskosten (z. B. Arzt- und Behandlungskosten, Arznei-, Heil- und Hilfsmittel, Kurkosten).” You can find the section on line 19 (2023 tax form)

Deduct dental costs from your income tax in Germany

You can use online services to help you file and save income tax in Germany. We find Wundertax*, SteuerGo*, and Smartsteuer* among the best tax software out there.

If you have a complex tax return or filing it yourself makes you nervous, you should get advice from a tax consultant. Tax consultants are not cheap in Germany. Depending on your situation, they may cost between 500€ and thousands of euros.

However, a good tax consultant can save you a lot of money.

File Income Tax with Wundertax

  • 34.99 € for filing a single income tax return
  • Tips on deductible costs & plausibility check
  • Try it out for free & only submit if you’re fully satisfied
  • Also available in English

File Income Tax with SteuerGo

  • 34.95 € for filing a single income tax return
  • Easy to file and save tax.
  • The tool is also available in English.
  • Get tax-saving tips to maximize your tax return in the current and the following years.

File Income Tax with Smartsteuer

  • 39.99 € for filing up to 5 income tax returns for a particular tax year.
  • Save by filing income tax with your friends.
  • Only available in German

Tips on deducting dental expenses from your income tax return

  • Keep the invoices for your dental and other medical treatments for the year.
  • You should also keep the medicine and prescription bills. You should not underestimate the small medical bills. They can quickly add up to a large amount over the year.
  • Try to plan your medical treatments in the same year. It increases your chances of exceeding the reasonable burden limit. For example, you get dental treatments and purchase new glasses in the same year. 

Deduct Dental Insurance From Taxes

Deduct dental insurance contributions from taxes in Germany

You can deduct insurance contributions from taxes in Germany. This includes dental insurance premiums also.

The tax office considers insurance premiums as precautionary expenses. However, the tax office set a limit on the amount of precautionary expenses you can deduct. It’s 1900 € (as of 2023) for employed and 2800 € (as of 2023) for self-employed. 

So, you can deduct a maximum of 1900 € or 2800 € (as of 2023) in insurance contributions per annum from taxes. But this includes the contributions to pension, health, long-term nursing care insurance, etc.

Contributions to legally required insurance are usually more than 1900 € per annum. Thus, there is little room to deduct dental insurance premiums from taxes.

However, you can deduct dental insurance contributions if you have low health insurance premiums. For example, you are insured under free family health insurance or have student health insurance

Nevertheless, you should declare all your insurance expenses in the tax return. The tax office will deduct them up to the maximum limit (i.e., 1900 € (employed) or 2800€ (self-employed) as of 2023).

You can read our guide on deducting health insurance costs from taxes to learn more.

Maximum insurance contributions you can deduct from taxes in Germany?

The maximum insurance premiums you can deduct from taxes depends on your employment and family status. 

Employed, Student, Retired, Civil Servant Self-employed
Single1900 €2800 €
Married couples filing joint tax return3800 € (both are employed)5600 € (both are self-employed)
Maximum insurance premium you can deduct from taxes
Source: § 10 Abs. 4 Satz 1 EstG (as of June 2023)

The maximum limit applies to both spouses individually. So, if you are employed and your partner is self-employed, the limit will be 4700 € (1900 + 2800).

How do you deduct supplementary dental insurance from taxes in Germany?

You enter dental insurance contributions in the “Precautionary expenses appendix (Angaben zu Vorsorgeaufwendungen)” under section “über die Basisabsicherung hinausgehende Beiträge zu Kran­ken­ver­si­che­rungen.” 

If you have statutory or private health insurance, the section can be found on line 22 or 27 (2023 tax return form), respectively.

Public health insurance members deduct dental insurance from taxes
Line 22 of the 2023 tax form for public health insurance members
Private health insurance members deduct dental insurance from taxes
Line 27 of the tax 2023 for private health insurance members

References

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