The front door clicks shut behind you – and suddenly you're standing outside without a key. You need a locksmith. Unscrupulous companies exploit the emergency and demand exorbitant amounts. The question is whether at least the tax office provides some relief. Are these household-related services, which can be deducted directly from the tax liability at 20%, up to a maximum of 4,000 Euro per year (§ 35a para. 2 EStG)?
It would have been more helpful if Dr Meister had pointed out a problem: The tax benefit is only available if an invoice is issued and paid by bank transfer. That's the theory. But in practice, locksmiths usually want immediate payment, preferably in cash. You might even be lucky if the locksmith at least provides a receipt (but cash receipts are not accepted by the tax office!). It's better to be persistent and insist on a bank transfer. You can also offer the locksmith an immediate transfer via online banking – once you're back in the flat.