Current decisions
Waste collection costs and other tax deductions: What applies?
Waste collection costs are currently not tax-deductible. This is based on a ruling by the Cologne Finance Court on 26 January 2011 (Ref: 4 K 1483/10). The reason: The main service, waste disposal, is not carried out on your own property but off-site, which excludes deductibility.
Why are waste collection costs not deductible?
Waste collection is considered a supporting activity. The actual service is the disposal and recycling of waste, which does not take place on the property. The collection of the waste itself is only an intermediate step and therefore not eligible.
A ruling by the Münster Finance Court on 24 February 2022 (Ref: 6 K 1946/21 E) confirmed this view. Although an appeal was rejected for procedural reasons, the issue has not yet been definitively resolved.
Interesting: The Federal Finance Court has ruled that even in the case of rent-free accommodation, such as a son using his mother's flat, the tax reduction for craftsmen's services is possible (BFH ruling of 20.04.2023, Ref: VI R 23/21). The only requirement is that the taxpayer actually runs the household and bears the costs for the craftsmen's services.
Emergency call systems: When are costs deductible?
Costs for an emergency call system are only deductible in the context of "assisted living". In senior residences, 20 percent of the costs can be deducted directly from the tax liability. This does not apply to emergency call systems in your own home, as decided by the Federal Finance Court.
Tax benefits for tenants
Tenants can also claim tax benefits under § 35a EStG, for example for household-related services and craftsmen's services. It is crucial that the tenant receives a certificate from the landlord for the relevant expenses. A template for this certificate is included in the BMF letter dated 9 November 2016.
Costs for a structural engineer: No tax deduction
The Federal Finance Court has clarified that structural calculations by a structural engineer do not fall under the tax relief according to § 35a EStG, even if they were required for craftsmen's work (BFH ruling of 4 November 2021, Ref: VI R 29/19).
