Facts
The appellants, [X.] and [Y.] , requested the deduction of costs for Cranio-Sacral therapy as medical expenses in their 2006 tax return. The tax authority and the Administrative Court of the Canton of Lucerne denied the deduction, as the therapy was not performed by a recognized therapist and lacked a medical prescription. The appellants appealed this decision to the Federal Supreme Court.
The appellants argued that the Cranio-Sacral therapy was medically necessary and was performed by a qualified therapist. They submitted medical certificates confirming the necessity of the therapy, but these did not contain the required medical prescription.
The Federal Supreme Court dismissed the appeal, as the appellants had not proven that the therapy was performed by a recognized therapist and lacked a medical prescription. The court found that the medical prescription was a suitable criterion for distinguishing between therapeutic treatments and measures to increase general well-being.
Considerations
The Federal Supreme Court examined the admissibility of the appeal and found that the appellants were entitled to appeal. It applied the law ex officio and based its decision on the facts established by the lower court.
The court found that the term "medical expenses" was to be interpreted restrictively, as it was an exception to the principle that living expenses could not be deducted from gross income. It noted that the Federal Tax Administration (FTA) had issued Circular No. 11 to regulate the deduction of medical and accident expenses as well as disability-related expenses.
The court found that the costs for the Cranio-Sacral therapy were not recognizable as deductible medical expenses,…