People with celiac disease – a chronic disease due to gluten intolerance – have to eat gluten-free for life, for example without conventional bread or pasta. Nevertheless, sick people are not allowed to deduct their additional costs for diet foods, the Cologne Finance Court has now ruled, Az. 15 K 1347/16). The expenses for celiac disease fall under the general prohibition of deductions for dietary meals, so the judges in the reasoning. Diet food should be understood as any form of freely available, high-quality nutrition for health promotion. It is irrelevant whether these foods have been prescribed by a doctor.
Those affected should not give up. The unsuccessful plaintiff appealed against the judgment to the Federal Fiscal Court (BFH, AZ. VI R 48/18). The top finance judges will now deal with the question of whether expenses for a medically prescribed diet are not, after all, deductible as medical expenses.