Extraordinary Burdens 2026 in Germany Explained

Illness, care, a bereavement, storm damage — some costs come unexpectedly and hit hard. Tax law cushions them via extraordinary burdens. But: a part always stays with you, the reasonable burden. This guide explains what counts, how the own contribution is calculated, and how to extract the maximum.

In short: Extraordinary burdens (§33 EStG) are unavoidable, exceptional costs — illness, care, funeral, disaster damage. Only the part above your reasonable burden (1–7% of income, depending on family) is deductible. Since 2017 it’s calculated in brackets — lowering your own contribution. Some costs (maintenance, disability lump sum) have no reasonable burden.

What counts as an extraordinary burden

Three criteria must be met: the costs are unavoidable, exceptional and necessary in amount. Typical examples:

• Medical costs — co-payments, glasses, dentures, non-reimbursed treatments (see Deducting medical expenses)
• Health cure (with an official medical certificate)
• Care costs (see Caring for relatives)
• Funeral costs (where the estate isn’t enough)
• Damage from natural disasters (flood, storm)

The reasonable burden: your own contribution

Before extraordinary burdens take effect, you deduct an own contribution — the reasonable burden. It depends on three things: your total income, your marital status and your number of children.

The rates (no children, single) in brackets:

Income segment	Rate
up to €15,340	5%
€15,340 – €51,130	6%
over €51,130	7%

For married couples and with children, the rates are lower (sometimes only 1–2%).

The bracket formula makes the difference

Since a 2017 Federal Fiscal Court ruling, the calculation is done in brackets: each segment at its own rate — not the whole income at the highest. This noticeably lowers your own contribution.

Worked example

Single, no children, total income €40,000, medical costs €3,000.

Reasonable burden (bracket formula):

• €15,340 × 5% = €767.00
• (€40,000 − €15,340) = €24,660 × 6% = €1,479.60
• Own contribution: €2,246.60

Deductible: €3,000 − €2,246.60 = €753.40. At a 30% marginal rate, about €226 less tax.

Tip: Plannable treatments (glasses, dentures) are best bundled into one year — that way you clear the reasonable burden once decisively, rather than staying just below it twice.

Costs with no own contribution

Some special extraordinary burdens have no reasonable burden:

• Maintenance to needy persons (§33a) — see Deducting alimony
• Training allowance (see Training allowance 2026)
• Disability lump sum (§33b, see Disability lump sum 2026)

These take effect in full.

Common mistakes

1. Calculating the reasonable burden wrongly (too high). The bracket formula lowers the own contribution.
2. Spreading costs over years. Bundling into one year often brings more.
3. Forgetting reimbursements. Only your actual out-of-pocket cost counts.
4. Overlooking lump sums. Disability and care have their own, often better rules.

How Restio helps

Whether your costs have any effect at all hinges on a calculation hardly anyone keeps in their head. Restio does it for you:

• Calculate the own contribution — enter income, marital status and costs, and Restio shows what lies above the reasonable burden.
• Spot bundling — Restio flags when bringing forward or grouping costs into one year pays off.
• Instant answers — ask in English or German: “Do my €3,000 dental costs have an effect?” or “How high is my reasonable burden?”

For distinguishing difficult cases (cures, care, litigation costs), a tax advisor helps — Restio calculates in advance whether the effort is worthwhile at all.

Extraordinary burdens are often the rescue in a hard year — but only those who calculate the reasonable burden correctly and bundle costs wisely clear the hurdle. The legal basis is in §33 EStG.