Changes in E-Prescription Receipts for Tax Deductions

Starting in 2025, taxpayers must provide specific details on cash register receipts or invoices from pharmacies to deduct medical expenses. These details include the insured's name, medication name, and co-payment amount, whether it is for a statutory or private prescription.

Until 2024, a transitional regulation will be in effect. Importantly, costs for over-the-counter medications are not deductible.

Taxpayers should be aware that the reasonable burden for deductions varies based on income and family size, which can be calculated using an online tool from Bavarian tax offices. It is essential to collect all necessary documentation, as the absence of required information could lead to disallowance of the extraordinary burden by tax officials.

The Federal Association of Wage Tax Assistance Associations emphasizes the importance of reviewing receipts from pharmacies to ensure compliance with these new requirements.