Exceptional strain of an alternativ method of cancer therapy

In the case decided, a taxpayer suffering from cancer has consulted an alternative practitioner in Germany who has not been licensed in Austria. The treatment mainly involved an immune-system-enhancing therapy. The taxpayer claimed the treatment as an extraordinary burden. An extraordinary burden is accepted in case one can prove by a medical report that the treatment is necessary for medical reasons to cure or alleviate a disease. To prove this a subsequent confirmation is enough. [BFG 06.05.2016, RV/1100626]