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EMF Studies

06 April 2012

Germany: Shielding Against Electrosmog is Tax Deductible

Here is a positive development concerning radiofrequency (RF) radiation from Germany. A court in Cologne decided that expenses for shielding of a condominium against RF radiation can be tax-deductible. (Thank you to Katharina Gustavs for this information – www.buildingbiology.ca
Shielding against Electrosmog Is Tax Deductible
Press release from 2 April 2012

Expenses for the shielding of a condominium against RF radiation can be deducted from the income tax as exceptional expenditures. The 10th Senate of the Finance Court 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 her condominium against broadcast, TV, and cell phone radiation. The revenue office declined the deduction of these expenses as exceptional expenditures because no certificate by a medical officer regarding the necessity of such shielding had been supplied and therefore could only be considered as a precautionary measure.
The 10th Senate of the Finance Court 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.

Complete decision in German 10 K 290/11
Original press release in German: http://www.fg-koeln.nrw.de/presse/Pressemitteilungen/02_04_2012/index.php

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