(2021) Requirements for all tax reductions

The service must have been provided in the taxpayer's household. This condition is not met, for example, in the case of

• care and support for sick, elderly and dependent persons in a day care facility,
• repair of household items at the repair company's premises,
• waste collection (the processing or disposal of waste takes place outside the household)

The household must be located in the European Union or the European Economic Area. If the taxpayer's expenses relate to several households (e.g. main residence and holiday home), the maximum amount is deductible only once in total.

Not eligible are expenses that have already been taken into account for tax reduction under other provisions of the Income Tax Act as business expenses, income-related expenses, special expenses or extraordinary burdens.

Special feature for apartment owners: Apartment owners who use their apartment themselves receive the tax reduction even if the community or the administrator is the employer or client. This is done proportionally according to their co-ownership share.