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What can I deduct in the "Extraordinary fees" category?

  • Non-reimbursed medical expenses (neither by the CNS nor by your private/supplementary health insurance company)
  • Expenses due to legal maintenance obligation
  • Civil litigation fees (attorney's fees)
  • Divorce fees
  • Funeral expenses
  • Dietetic regimes (only with prescription)


Extraordinary expenses are deductible from a certain minimum amount, which is defined depending on your taxable income.

Updated on: 28/05/2025

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