(2021) What evidence is required?

Dieser Text bezieht sich auf die Steuererklärung 2021. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): What evidence is required for tax reduction under section 35a of the Income Tax Act?

To receive the tax reduction, you must observe one condition:

You must obtain an invoice from the service provider as proof of expenditure, and you may only pay this invoice by bank transfer to their account. Ensure that the invoice separately lists labour and material costs. Only labour costs, as well as machine and travel costs including the VAT, are eligible for tax relief. However, VAT does not need to be shown separately; you may add it to the labour costs.

It is not necessary to attach the bank statement to the tax return. However, in case of doubt, the tax officer may request it. Amounts paid by standing order, direct debit, or online banking are recognised in conjunction with the bank statement. Cash payments are not recognised.

The condition of bank transfer still applies. Invoices paid in cash will not be recognised.

Household-related services also include home care and support for persons in need of care by mobile care services or self-employed carers. Since 2009, it is no longer necessary to prove the need for care and a care level (until 2016) or a care grade (from 2017).

Fehlende Bescheinigung 2021: Kein Problem!

If you do not yet have a current service charge statement or a separate certificate according to § 35 a EStG for 2021 from your property management, this is not a problem. It is permissible to claim the total expenses for the tax year in which the statement is received by the tenant. You therefore take the most recent service charge statement you have – presumably from 2020 – and claim these costs in the tax year 2021. All tenants and property owners who have not yet received the current certificate according to § 35 a EStG for 2021 can proceed in this way!

All private individuals who have commissioned tradesmen or service providers claim the expenses in the tax year in which they paid the corresponding invoice themselves.

Note: In 2019, the Federal Fiscal Court unfortunately ruled against the generous stance of the tax authorities that the tax reduction according to § 35a EStG for household-related services is only granted for expenses incurred by a taxpayer for their own accommodation in a home or for their own care. However, the tax benefit is excluded for expenses incurred for another person, i.e. if children cover the costs for their parents (BFH ruling of 03.04.2019, VI R 19/17).

The tax authorities are now applying the ruling!

Currently, the Berlin-Brandenburg Fiscal Court has also dealt with the assumption of care costs for a parent. According to this, § 35a EStG favours – if at all – only expenses for the outpatient care of relatives in the taxpayer's own household (i.e. the carer's), but not for the outpatient care of relatives in their household (ruling of 11.12.2019, 3 K 3210/19). HOWEVER: An appeal was explicitly allowed, which has since been filed (Ref. VI R 2/20). The BFH will therefore have to address the issue of the assumption of care costs again.

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(2021) What evidence is required?

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Average refund of 1.370 Euro with SteuerGo.