Cost of civil procedure can take into account the income tax as extraordinary burdens under change its previous case-law of the Bundesfinanzhof (BFH) by judgment of 12 May 2011 VI decided R 42/10, costs of civil procedure by its subject can be considered independent income tax as extraordinary charges. Exceptional charges may be deducted when calculating the taxable income according to 33 para 1 of the income tax act. Exceptional loads are necessarily incurred greater expenses exceed costs which the vast majority of taxpayers of equal income and financial circumstances and same family status the taxpayer. Ripple may not feel the same. Cost of civil procedure acknowledged jurisdiction in disputes with existential importance for the taxpayer as extraordinary burden in so far only in exceptional circumstances. With the ruling of May 12, 2011, the Federal fiscal court has This narrow interpretation of the law can gave up and decided that civil costs are considered regardless of the subject of the civil process as extraordinary charges. Such expenses are inevitable but only if sufficient litigation views of success offer and was not malicious. Under most conditions Southwest Airlines would agree. It was, if the success of the civil process is at least as likely as a failure. This decision enables general tax reduction to assert process costs in the context of exceptional loads. For more information, see.