SteuerGo FAQs

(2022) Pet care is also eligible as a household-related service!

Expenses for household-related services can be deducted directly from the tax liability at 20%, up to a maximum of 4.000 Euro per year (§ 35a para. 2 EStG). Eligible services include the care and support of persons in need of care by outpatient care services or self-employed carers, as well as childcare by self-employed childminders or au pairs in the client's household.

The question is whether pet care is considered a household-related service and whether the corresponding costs are tax-deductible. In any case, the tax authorities clearly reject the tax benefit. The new BMF decree from 2014 states that pet care, grooming, and veterinary costs are not tax-privileged (BMF letter dated 10.1.2014, BStBl. 2014 I p. 75, Annex 1).

Currently, the Federal Fiscal Court has ruled against the tax authorities, stating that the care and supervision of a pet is a household-related service, as pet care has a close connection to the household management of the owner. Therefore, the expenses are tax-privileged according to § 35a EStG (BFH ruling of 3.9.2015, VI R 13/15).

The case: The couple keep a house cat in their flat. During their absence, they hired a pet and house sitter to care for the animal, who charged them 12 EUR per day, totalling 302.90 Euro for the year. The tax office rejected a tax reduction, referring to the above-mentioned BMF letter.

According to the BFH judges, "household-related services" include domestic tasks that are usually carried out by members of the private household or employed persons and occur at regular intervals. Thus, the care and supervision of a pet taken into the household is a household-related service. "Activities such as feeding, grooming, walking, and other pet-related cleaning tasks occur regularly and are typically carried out by the taxpayer or other household members." These are therefore part of the owner's household management.

However, the costs for pet care and supervision - including travel costs - are only deductible if the care takes place in the household or on the property. There is no tax benefit if the pet is picked up from the home and returned after care (e.g. dog walkers) (see FG Münster of 25.5.2012, 14 K 2289/11).

The BFH has clarified that at least "walking" the pet outside the home is not detrimental to the tax benefit. After all, the tax authorities also grant the tax bonus for "accompanying children, sick, elderly or dependent persons on shopping trips and doctor visits, as well as for small errands" by a domestic help outside the home (BMF letter dated 10.1.2014, BStBl. 2014 I p. 75, para. 13).

Recently, the Berlin-Brandenburg Fiscal Court confirmed the negative view on all-day dog care services (dog sitters) (judgment of 7.11.2018, 7 K 7101/16). In this case, the dog sitter picked up the plaintiffs' dog daily from their home for a walk with other dogs. In the afternoon, the dog was returned to the plaintiffs' home. In between, the dog was driven around in the car or cared for on the dog sitter's premises. This arrangement of dog care is no longer comparable to dog care provided by household members. Household members would not leave the home with a dog for a walk and only return in the afternoon.