Pet care is also eligible as a household-related service!
Pet care can be tax-deductible as a household-related service. Expenses for household-related services are deductible from the tax liability at 20% (up to 4,000 Euro annually) according to § 35a para. 2 EStG. Initially, the tax authorities refused to recognise such costs for pets, but the Federal Fiscal Court (BFH) ruled in a landmark decision (BFH ruling of 3.9.2015, VI R 13/15) that pet care and supervision also count as household-related services.
Tax benefits for pet care
In the specific case, a couple hired a pet and house sitter to look after their house cat during their absence. The tax office refused the tax deduction, as pet care costs were not eligible according to a previous BMF letter (BMF letter of 10.1.2014). However, the BFH saw it differently: tasks such as feeding, grooming, and cleaning are regular household tasks and therefore household-related.
Conditions for tax deduction
The tax deductibility of pet care costs applies if the care takes place in the household or on the pet owner's property. Travel costs can also be deducted. However, care outside the household (e.g. dog walkers who pick up and return the pet) is generally not tax-deductible according to the courts (FG Münster, ruling of 25.5.2012, Az: 14 K 2289/11).
Interesting: Taking the pet outside the home is not considered detrimental to tax according to the BFH ruling. However, there are cases where the tax authorities reject care services, especially if the dog is extensively cared for outside the household (FG Berlin-Brandenburg, ruling of 7.11.2018, Az: 7 K 7101/16).
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