Expenses for the shielding of a condominium against radio frequency radiation (RF) can be deducted from the income tax as exceptional expenditures. The 10th Senate of the Finance Court in Cologne issued this decision on 8 March 2012 (10 K 290/11).
In her income tax return, the plaintiff claimed expenses of 17,075 euros for the installation of RF radiation shielding to protect herself against radio frequency broadcast, TV, and mobile phone radiation. The revenue office declined the deduction of these expenses.
The 10th Senate of the Finance Court in Cologne took another view and allowed the deduction as medical expenditures. Necessary, and thus tax deductible, are not only medically inevitable expenditures within the meaning of minimum provisions, but rather expenditures of any diagnostic or therapeutic treatments whose application is sufficiently justified in the case of disease. To prove that the installation of the shielding was necessary, the Court was satisfied with a certificate by a medical doctor in private practice regarding the plaintiff’s advanced electromagnetic hypersensitivity, and an expert report by a building biology engineer about the RF radiation exposure levels of “considerable concern” within the completed building envelope of the condominium.
According to the Senate’s ruling, no appeal against its decision can be filed with the Federal Finance Court.
The Senate of the Finance Court in Cologne recognises the existence of electromagnetic hypersensitivity – what will it take Victorian power distributers and the Victorian Government to recognise this condition?
Original court judgement in German can be found at: http://www.justiz.nrw.de/nrwe/fgs/koeln/j2012/10_K_290_11_Urteil_20120308.html