Household craftsmanship
The household-related craftsman's work is a term from income tax law . The cost of such a service can lead to a tax reduction. The legal basis can be found in § 35a EStG .
From expenses for renovation, maintenance and modernization measures in a private household, 20% of the labor costs, up to a maximum of 1200 euros (600 euros from 2006 to 2008), can be deducted from the collectively agreed income tax ( tax reduction ). Labor costs also include machine rental, travel expenses, etc., but not material costs.
Appendix 1 to the BMF letter dated November 9, 2016 contains a list of what is considered to be a tradesman's service. It is important that nothing new is created, only something is repaired or repaired. In addition, the craftsman's services must be performed on the property, so a television repair in the dealer's workshop is not deductible, but a repair on site is.
Examples of deductible tradespeople services:
- Work on interior and exterior walls, roof, facade
- Repair and replacement of windows, doors, floors
- Repair, maintenance or replacement of heating systems, electrical, gas and water installations
- Modernization of the kitchen or bathroom
- Maintenance and repair of electrical equipment such as washing machine, stove, TV, PC
- Gardening
- chimney sweeper
- Setting up a scaffolding
- Street cleaning on private property
For publicly funded measures for which low-interest loans or tax-free grants are used (e.g. from the KfW Bankengruppe's "Energy Efficient Renovation" program ), no deduction is possible as a craftsman's service.
Time of withdrawal
The expenses are taken into account in the year in which they are incurred and paid. An invoice from December 2010 that is only paid in January 2011 is therefore only deductible in the 2011 income tax return .
Apartment owners can only claim the full expenses later in the year in which the annual statement was approved by the owners' meeting. The same applies to the tenant's utility bill. For details, see Item 47 of the BMF letter of 9 November 2016.
Place of household
The household must be in Germany, within the EU or the EEA . The domestic household also includes a second, weekend or holiday home actually used by the taxpayer.
According to the judgment of the Federal Fiscal Court , a household is "the management of several people (in a family) living together or a single person". Such a household could "in principle also be run by the resident of a residential building" and justify a right to a tax reduction for household-related services.
The maximum amounts mentioned apply to households and not to individuals. If several single persons live together in one household, they can only claim the maximum amounts once. However, the employment of a close relative (spouse, non-marital partner, parent or child) living in the same household is not recognized as tax-reducing.
Payment method
An invoice must be issued for the services and the payment must be made cashless (e.g. bank transfer, direct debit, crossed check); this is intended to ensure taxation for the recipient and counteract illegal employment. From 2008, according to the law, proof of this must only be presented to the tax office on request.
Subordinate deduction
The deduction is excluded if the expenses belong to the operating expenses , advertising expenses , special expenses or extraordinary charges .
See also
Individual evidence
- ↑ a b BMF letter of 9 November 2016
- ↑ Saving taxes: How to use the tax office as a household help , Welt Online, May 5, 2012.