Steuererklärung: Diese Kosten können Selbstzahler beim Arzt absetzen

In Germany, statutory health insurance patients must wait between 36 and 42 days for a specialist appointment, according to a 2024 survey of insured individuals. Online appointment portals like Doctolib show that waiting times can be particularly long for neurologists, dermatologists, and cardiologists. Self-payers, on the other hand, can often get appointments much quicker.

The amount a self-payer pays depends on the service provided by the doctor. For instance, a dermatologist might charge up to 100 euros to clarify a significant liver abnormality on a skin examination. However, treating a Kardiologe (cardiologist) requires a more detailed report, typically written in the middle of a three-digit range.

Despite the variation in costs, self-payers can still deduct medical expenses from their taxes if those expenses are considered "illness costs." According to Jana Bauer, CEO of the Federal Association of Lohnsteuerhilfevereine (BVL), the costs of a doctor's visit are considered illness costs if the consultation is related to the diagnosis or treatment of an illness.

It doesn't matter who pays the bill; the key is that the treatment must be medically necessary, and the patient must be in a state of poor health. Even if a self-payer chooses a private, self-pay appointment over a contract doctor's appointment due to unavailability, as long as the treatment is medically justified and the patient's condition is poor, it can still be classified as an illness cost.