SteuerGo FAQs

(2023) Current decisions

Waste collection costs in the tax return

The costs for waste collection are currently not deductible in your tax return. This is based on a ruling by the Cologne Tax Court on 26 January 2011 (4 K 1483/10, EFG 2011 p. 978 No. 11).

Why are waste collection costs not deductible?

The reason is that the main service is not provided within your property boundaries. The actual service is not the collection of the waste, but its subsequent disposal and processing. The emptying and transport of the waste are considered supporting activities.

Current developments and tradesmen's services

The Münster Tax Court recently confirmed this view (ruling of 24 February 2022, 6 K 1946/21 E). However, an appeal was rejected for procedural reasons, not on substantive grounds. This means that the issue is still not definitively resolved.

In addition, the Federal Fiscal Court has recently ruled that the tax reduction for tradesmen's services can also be claimed if, for example, the son lives rent-free in his mother's house, commissioned the tradesmen's work and also paid for it. The claim for the tax reduction for tradesmen's services under § 35a (3) EStG does not require any special right of use by the taxpayer in addition to the actual running of a household. The taxpayer can also run a household in rent-free premises (BFH ruling of 20.4.2023, VI R 23/21).

Emergency call systems and tax relief

What about emergency call systems? Costs for an emergency call system are only deductible if the on-call service is provided as part of "assisted living" in a retirement home. In this case, 20 percent of the costs can be deducted directly from the tax liability. Outside of "assisted living", these costs are not tax-privileged, as confirmed by the Federal Fiscal Court.

A pensioner with an emergency call system in her own household did not have the costs recognised by the tax office because the service was not provided in the pensioner's household.

Tax benefits for tenants

Tenants can also receive tax benefits under § 35a EStG if they have used the relevant services and can prove this with a certificate from the landlord or manager. This also applies if the tenant has not concluded the contracts themselves.

The Federal Fiscal Court ruling confirms that tenants can claim expenses for household-related services and tradesmen's services if the required information is included in statements or certificates. It is advisable to request a corresponding certificate from the landlord or manager to avoid possible disputes. The template for the certificate is included in the BMF letter of 9.11.2016.

Tax relief for structural engineering services

The Federal Fiscal Court has denied the tax relief under § 35a EStG for structural calculations by an engineer. This applies even if the structural calculation was necessary for the execution of a tradesman's service (BFH ruling of 4.11.2021, VI R 29/19).