Tax bonus for locksmith services?
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 situation 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)?
Currently, the Federal Government, represented by Parliamentary State Secretary Dr Meister, states that expenses for a locksmith to open the front door may be tax-deductible as a household-related service. This "depends on the specific service provided in each individual case. The term 'in the household' should be interpreted spatially-functionally" (BT-Drucksache 18/11220 of 17.2.2017, Question 19). The question was clear and simple, but the answer is unclear and convoluted. It is undisputed that the locksmith's service is provided in the spatial area of the household, which is defined by the property boundaries. This also includes the front door or apartment door.
It would have been more useful 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 can consider yourself 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.
