Official medical report - Exceptional burdens
<p>On request or by order of the competent tax authority, citizens can apply for official medical reports on the following issues:</p>
<ol>
 <li>Extraordinary burden due to:<br>
  <p>Spa costs and for preventive cures<br>
   Purchase of medical aids<br>
   psychotherapeutic treatments<br>
   Care of elderly and helpless people by an accompanying person<br>
   scientifically unrecognised healing methods</p></li>
 <li>Tax-free allowance for the sale or closure of a business</li>
</ol>
<p><strong>Please note:</strong></p>
<ul>
 <li>The examination appointment must be requested in writing or by e-mail.</li>
 <li>The questionnaire (please be sure to include your telephone and mobile phone number), the basis for assessment, the declaration of consent under data protection law, documents and findings from the treating doctors must be enclosed with the application.</li>
 <li>Processing or, if applicable, the allocation of an appointment will only take place once all of the above documents have been submitted and may take several weeks.</li>
 <li>We kindly ask you to refrain from telephone enquiries regarding the allocation of appointments.</li>
</ul>
Accompanying Assessment Closed Declare Disability Doctor Doctors Examination Exceptional Exceptions Gesundheitsschutz Health Health department Helpless Living Medical Preventive Purchase Report Special Special expenses Tax Tax office cure Therapeutic Treatment allocation allowance declaration elderly expenses extraordinary findings issues legislation officer officers scientific several

# Official medical report - Exceptional burdens

## Summary

At the request of your tax authority, you can apply for official medical reports on special expenses and burdens within the framework of income tax law.
## Description

On request or by order of the competent tax authority, citizens can apply for official medical reports on the following issues:

1. Extraordinary burden due to:  
   
   Spa costs and for preventive cures  
   
   Purchase of medical aids  
   
   psychotherapeutic treatments  
   
   Care of elderly and helpless people by an accompanying person  
   
   scientifically unrecognised healing methods
2. Tax-free allowance for the sale or closure of a business

**Please note:**

* The examination appointment must be requested in writing or by e-mail.
* The questionnaire (please be sure to include your telephone and mobile phone number), the basis for assessment, the declaration of consent under data protection law, documents and findings from the treating doctors must be enclosed with the application.
* Processing or, if applicable, the allocation of an appointment will only take place once all of the above documents have been submitted and may take several weeks.
* We kindly ask you to refrain from telephone enquiries regarding the allocation of appointments.

## Responsible Department

GSR
## Required Documents

To register:

* completed questionnaire
* completed assessment basis
* completed declaration of consent under data protection law
* Documents and findings of the attending physicians, hospital reports, etc.

## Special Considerations

Due to the local responsibility of the health authorities, the official medical examination is only carried out for applicants who are resident in the city of Munich. All others should contact their local health authority.

## Prerequisites

Processing is **only** possible if all documents are available!

## Fee Range

70 euros for expert opinions based on files  

90 Euro for an expert opinion with an official medical examination

## Processing Time

Approx. 2-6 weeks if the documents are complete and an official medical examination is not required.  

If an official medical examination is required, the processing time is extended by several weeks.

## Legal Basis

Income tax legislation

## Further Links

* [Basis for assessment](https://stadt.muenchen.de/dms/Home/Stadtverwaltung/Referat-fuer-Gesundheit-und-Umwelt/Dokumente/Amtsaerztliche_Leistungen/beurteilung.pdf)
* [Questionnaire](https://stadt.muenchen.de/dms/Home/Stadtverwaltung/Referat-fuer-Gesundheit-und-Umwelt/Dokumente/Amtsaerztliche_Leistungen/fragebogen_steuerermaessigung.pdf)
* [Data protection declaration of consent](https://stadt.muenchen.de/dms/Home/Stadtverwaltung/Referat-fuer-Gesundheit-und-Umwelt/Dokumente/Amtsaerztliche_Leistungen/datenschutz_steuerermaessigung.pdf)

## Keywords

* Accompanying
* Assessment
* Closed
* Declare
* Disability
* Doctor
* Doctors
* Examination
* Exceptional
* Exceptions
* Gesundheitsschutz
* Health
* Health department
* Helpless
* Living
* Medical
* Preventive
* Purchase
* Report
* Special
* Special expenses
* Tax
* Tax office cure
* Therapeutic
* Treatment
* allocation
* allowance
* declaration
* elderly
* expenses
* extraordinary
* findings
* issues
* legislation
* officer
* officers
* scientific
* several
