- Hair root transplants are tax-free if they serve a therapeutic purpose.
- Treatments that serve aesthetic or cosmetic purposes are often questioned by tax authorities.
- The Federal Fiscal Court (BFH) ruled that hair root transplants can have a therapeutic purpose even if they don’t address the cause of hair loss.
- Hereditary and scarring alopecia are considered to be treatable conditions.
- Androgenetic alopecia does not automatically qualify for tax exemption.
- A qualified medical certificate is required to prove tax exemption for hair root transplants in cases of androgenetic alopecia.
- The BFH assumes a therapeutic purpose in certain cases.
- In other cases, hair transplants are more likely to be performed for cosmetic reasons.
- A treatable condition can be assumed if hair loss leads to secondary conditions, especially psychological ones.
- A qualified medical certificate is required that specifies the basis for the medical assessment.
Source: nwb-experten-blog.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
