Tax relief for smartphones and smartwatches? The tax office is in favor.

Over 1.2 million taxpayers benefit from rehabilitation relief, allowing them to deduct expenses for necessary rehabilitation equipment. A recent tax interpretation confirms that smartphones and smartwatches can qualify as such devices. This decision arose from a case involving a mother of a teenager with type 1 diabetes, who needs constant monitoring of blood glucose levels. The tax authority agreed that modern technology, when equipped with medical software, can serve as individual technical equipment tailored to the needs of the disabled. Thus, the mother can deduct expenses for purchasing these devices from her income. The relief is available not only to the disabled but also to their immediate family, provided the disabled person's annual income does not exceed a specified limit.