Judgement dated 2 August 2012, 2 S 786/12, Administrative Court of the Federal State of Baden-Württemberg
Expenditure as exceptional costs
Judgement of 10 May 2007 III R 47//05, Federal Finance Office Previous instance:
FG Münster dated 27. April 2005 1 K 7062/01 E (EFG 2005, 1266)
Expenses of an unmarried woman who was unable to conceive, for measures for infertility treatment through what is known as In-vitro fertilisation are deductible as an exceptional cost, when the measures are undertaken in agreement with the Guidelines of the Medical Association’s Professional Code of Conduct (change to jurisdiction).