A statutory health insurance member recently filed a lawsuit because the tax office reduced the bonus contribution refund for so-called health-conscious behaviour as a special expenses deduction and thus as taxable income. The Saxonian tax court did not see this however in such a way, because bonuses, like the 230 euro of the plaintiff from the health insurance company, are not taxable incomes and thus did not reduce the special expenses departure also not. Legally insured persons get a bonus payment accordingly, if they behave particularly health-consciously, i.e. go to many health check-ups with the physician and take preventive medical examinations, for example with the dentist. Membership in a sports club and a fitness studio also fall into this category in order to receive a bonus payment, as does maintain healthy body weight. However, the Federal Fiscal Court only partially decided as the Saxon Fiscal Court did, because the health insurance bonus is only partially tax-free, namely only if the insured person has financed subsidized measures with bonus payment out of his own pocket. This applies, for example, to payments for memberships in sports clubs and fitness studios, which are paid for by subscription, the Federal Fiscal Court decided. According to this ruling, special expenses deductions are permitted for preventive medical check-ups paid for by the health insurance company, such as PSA tests and glaucoma examinations, for example, because the plaintiff has zero financial expenditure. The Federal Fiscal Court refers the matter to the Fiscal Court for renegotiation, but with the statement that, for example, a protective vaccination paid for by the health insurance company is „a contribution refund of the insurance company that reduces the deduction of the special expense“.