{"id":1613,"date":"2025-06-27T07:50:55","date_gmt":"2025-06-27T05:50:55","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/kosten-haarwerk-niet-aftrekbaar-als-zorgkosten\/"},"modified":"2026-03-03T10:34:56","modified_gmt":"2026-03-03T09:34:56","slug":"costs-of-hair-work-not-deductible-as-healthcare-costs","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/kosten-haarwerk-niet-aftrekbaar-als-zorgkosten\/","title":{"rendered":"Cost of hair work not deductible as healthcare expense"},"content":{"rendered":"

Court of Appeal of The Hague<\/a> has confirmed that the cost of a hair work is not deductible as a healthcare expense.<\/p>\n\n\n\n

The case concerns a taxpayer who wants to deduct costs of \u20ac2,162 for the purchase of a hair work in the income tax return as a healthcare cost in the category of expenditure on aids.<\/p>\n\n\n\n

Taxpayer and the Inland Revenue agree that the hair work was purchased for medical reasons. Nevertheless, the costs are not deductible. This is because since 2013, there has been a rule that co-payments for healthcare expenses are not deductible.<\/p>\n\n\n\n

Taxpayer received an amount of \u20ac552 of the purchase cost of the hair work from health insurance. Because there is a right to reimbursement from health insurance, the excess (\u20ac2,162 - \u20ac552 = \u20ac1,610) is regarded as an insured's own contribution due under the Health Insurance Decree, which is not deductible.<\/p>\n\n\n\n

In the case preceding the proceedings before the court, the court still referred to a position<\/a> from a Knowledge Group of the Tax Office on the cost of a wig. The Knowledge Group ruled that the costs of normal use (such as maintenance costs) of a wig are deductible as healthcare costs. Because these costs are entirely for the account of the insured, there is no own contribution, so these costs are deductible.<\/p>","protected":false},"excerpt":{"rendered":"

Hof Den Haag heeft bevestigt dat de kosten voor een haarwerk niet aftrekbaar zijn als zorgkosten. De zaak betreft een belastingplichtige die voor een bedrag van \u20ac 2.162 aan kosten voor de aanschaf van een haarwerk wil aftrekken in de aangifte inkomstenbelasting als zorgkosten in de categorie uitgaven voor hulpmiddelen. Belastingplichtige en de Belastingdienst zijn […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1613","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1613"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1613\/revisions"}],"predecessor-version":[{"id":3625,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1613\/revisions\/3625"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}