Unlike ordinary medical expenses, which are deductible only to a limited extent, recognized disability-related expenses are fully deductible (no deductible).
The taxpayer must bear these costs himself and meet the criteria set out in the law on equality for the disabled:
- Disabled person, within the meaning of this law, is any person suffering from a physical, mental or psychic impairment that is presumed to be permanent, so that he/she cannot or has difficulties in carrying out the acts of daily life, in maintaining social contacts, in moving, in training, in perfecting his/her skills or in exercising a professional activity.
In particular, the costs of domestic help, the costs of accommodation in specialised units, the costs of educational therapy and social rehabilitation measures, the costs of transport between the home and the doctor/accommodation unit carried out by a specialised third party, the costs of fitting out the apartment and the vehicle, the costs of acquiring and maintaining a guide dog, the costs of acquiring aids and special clothing (e.g. diapers, ostomates), and the costs of attending a specialised institute are deductible in this respect.
The taxpayer who claims such expenses must be able to provide proof and a certificate certifying the disability.
Instead of the expenses they have actually incurred, disabled persons can claim an annual lump-sum deduction of :
- CHF 2,500 for recipients of a low disability allowance ;
- CHF 5,000 for recipients of a medium hardship allowance;
- CHF 7,500 for recipients of a severe hardship allowance.
In addition, deaf people, people who have to undergo regular dialysis and ostomates, as long as they are considered as disabled, are entitled to an annual lump-sum deduction of CHF 2,500 per type of disability, whether or not they receive an impotence allowance.
Finally, for the taxpayer who claims expenses related to a stay in an institution, a part of the expenses for daily maintenance, not deductible as disability expenses or medical expenses, must be taken into account.
The expenses claimed must be reduced, if necessary, by the amounts paid by third parties (insurance, AHV/IV contributions for aids, etc.). The date of payment is decisive.
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