Emergency call system and tax office: Seniors should take advantage of the tax bonus

Older people can state the cost of a home emergency call system in their tax return. Seniors can rely on an ongoing procedure at the Federal Fiscal Court.

Many seniors use a home emergency call system so that they can get help quickly in an emergency. The Federal Fiscal Court is currently checking whether you can claim the costs for this in your income tax return. The Baden-W├╝rttemberg Finance Court had previously decided in a model lawsuit supported by the Taxpayers’ Association that the costs are deductible (Ref .: 5 K 2380/19).

For many seniors living alone, the verdict is important: “So far, they have often left the tax office empty-handed if they wanted to deduct the costs for their home emergency number,” explains Julia Jirmann from the Taxpayers’ Association.

Tax office did not recognize expenses

In the case, the plaintiff, born in 1939, lived alone in her household and used a home emergency call system. The elderly woman stated the expenses for this in her income tax return as a household-related service. The tax office canceled the tax deduction. Explanation of the tax officials: These costs are only deductible if the taxpayer lives in the home.

But the tax court agreed with the senior citizen and recognized 20 percent of the costs of the home emergency call system as a household-related service with a tax-reducing effect. This is what the law provides for household-related services. Since household members usually get help in case of need, the emergency call system replaces surveillance in the household when living alone, the judges ruled.

Tax office put revision a more on the topic

The judgment is not yet final, however, because the tax office has appealed to the Federal Fiscal Court. The judgment is now being checked there (Ref .: VI R 14/21).

Those affected can rely on the ongoing procedure if the tax office does not accept the costs for the home emergency call. “Then an objection should be lodged against the tax assessment and an application should be made to suspend the proceedings,” advises Jirmann. Your own tax case remains open until the BFH has made a final decision.