The reasonable burden threshold is a fixed amount that you must pay out of your own pocket before the tax office recognizes certain expenses as so-called extraordinary expenses for tax purposes.
This includes, for example, medical costs, care costs, funeral expenses, or other financial burdens that go beyond the usual. However, the tax office will only recognize such costs if they exceed a certain personal threshold – the "reasonable burden threshold."
How high this threshold is depends on your individual life situation. The tax office considers three factors:
Your total income
Your marital status (single, married)
The number of children for whom you are entitled to child benefits or a child allowance
The higher your income and the fewer your family obligations, the higher the reasonable burden – and vice versa.
Important: Only the portion of your expenses that exceeds this threshold can be claimed for tax purposes. If your extraordinary expenses are below this threshold, they will not be considered for tax purposes.
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