{"id":9627,"date":"2018-04-30T08:36:19","date_gmt":"2018-04-30T06:36:19","guid":{"rendered":"https:\/\/tunal-stb.de\/tax-reduction-for-household-related-services-and-craftsmens-services\/"},"modified":"2023-07-21T09:17:47","modified_gmt":"2023-07-21T07:17:47","slug":"tax-reduction-for-household-related-services-and-craftsmens-services","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/tax-reduction-for-household-related-services-and-craftsmens-services\/","title":{"rendered":"Tax reduction for household-related services and craftsmen’s services"},"content":{"rendered":"

Tax reduction – household services – craftsman services<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Steuererm\u00e4\u00dfigung f\u00fcr haushaltsnahe Dienstleistungen und Handwerkerleistungen ” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

A tax reduction in the form of a deduction from income tax can be claimed for expenses<\/strong> in connection with renovation, repair or modernization work in a private household or the maintenance of the associated property (see Section 35a (2) and (3) EStG).<\/p>\n

Tax reduction<\/strong> is 20%<\/strong> of labor costs for highest possible tax reduction in a year:
\n– household-related services: e.g. cleaning, cleaning work in the home, garden maintenance such as lawn mowing, hedge trimming, etc., nursing and care services \u20ac4,000
\n– Craftsman services: Renovation, modernization and extension work by craftsmen, landscaping, repair or maintenance of heating, kitchen appliances, etc., chimney sweeping services \u20ac 1,200.<\/p>\n

According to \u00a7 35a para. 4 EStG, the tax reduction is limited to services provided in the household. The “household”<\/strong> may also include several spatially separate places (e.g. second, weekend or vacation homes).<\/p>\n

Services performed outside the boundaries of the property (e.g., winter maintenance or expenses for house connections) may also be eligible if the work is performed on adjacent public property<\/strong>, for example.<\/h2>\n

However, the term “in the household” is not to be equated with actual occupancy in every case. Thus, when moving<\/strong> to another apartment, not only the moving services and labor costs related to the “new” apartment, but also, for example, the renovation work on the previous apartment can be taken into account.<\/p>\n

The tax reduction can be claimed not only by (co-)owners of an apartment, but also by tenants<\/strong>. This requires that the incidental expenses to be paid by the tenant include amounts that have been billed for favored household-related services and craft activities.<\/p>\n

The share of the expenses attributable to the tenant must be shown in an annual statement or by a certificate (from the landlord or manager).<\/p>\n

Handicraft activities in the context of a new construction project<\/strong>are not<\/strong> eligible; this includes work that is incurred in connection with the construction of<\/strong> a household until its completion.<\/h2>\n

This means that, for example, labor costs for a subsequent<\/strong> attic conversion (also in the case of a usable\/living space extension), for a subsequent new garden, for a subsequent construction of a carport, a prefabricated garage, a conservatory or a terrace roof, as well as for outdoor facilities such as paths, fencing, etc., are generally subject to \u00a7 35a para. 3 EStG are favored<\/strong>.<\/p>\n

The prerequisite for the tax reduction is, among other things, that a corresponding invoice is available and the payment has been made non-cash<\/strong> (to the service provider’s account); this also applies to payments on account.<\/p>\n

For the consideration of the tax reduction in the respective calendar year, it basically depends on the time of payment<\/strong>.<\/p>\n

It should be noted in this context that any “credit surplus” is lost, i.e., the tax reduction cannot lead to a “negative” income tax; a credit for the excess amount cannot be made up in the following year either.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 05\/2018 under the item 4.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1525069857506-d22349a5-bd5f-8″ include=”5553,5552,5551,5550,5549,5548″]<\/div><\/div><\/div><\/div><\/section>
[bsf-info-box icon=”Defaults-info” icon_size=”32″ icon_style=”advanced” icon_border_spacing=”50″ title=”Our information service for you – something for everyone” pos=”left”]\n
A) Newsletter order<\/strong><\/div>\n

Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…<\/p>\n

<\/div>\n
B) Subscribe to information letter<\/strong><\/div>\n
\n

Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.
\nYour advantage when registering: You will always receive this up to date at the beginning<\/strong> of each month.<\/strong><\/p>\n

<\/div>\n
C) Subscribe to blog via email<\/strong><\/div>\n
\n
\n

Enter your email address to subscribe to this blog and receive notifications of new posts via email.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Tax reduction – household services – craftsman services [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Steuererm\u00e4\u00dfigung f\u00fcr haushaltsnahe Dienstleistungen und Handwerkerleistungen \" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]A tax reduction in the form of a deduction from income tax can be claimed for expenses in connection with renovation, repair or modernization work in a private household or the maintenance of the associated...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[644,535,647],"tags":[823,822,824],"class_list":["post-9627","post","type-post","status-publish","format-standard","hentry","category-household-related-service-handicraft-work","category-information-letter","category-tax-reduction","tag-close-to-home","tag-craftsman","tag-services"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9627"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9627\/revisions"}],"predecessor-version":[{"id":9630,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9627\/revisions\/9630"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}