How are chimney sweep fees taken into account for tax purposes?
The costs for the chimney sweep are considered eligible tradesman services under § 35a EStG. You can deduct 20% of the labour costs – up to 1.200 Euro per year directly from your tax liability.
Which services are deductible?
Based on a BFH ruling, tax offices recognise the following services as household-related tradesman services:
- Cleaning of the chimney (sweeping work)
- Inspection of the heating system (e.g. exhaust measurement)
- Approval of chimneys or stoves
- Fireplace inspection
The chimney sweep's invoice is accepted as a total service – a breakdown of activities is not required.
Legal background
The Federal Fiscal Court (BFH) ruled on 06.11.2014 (Ref. VI R 1/13) that not only repair and maintenance work is eligible, but also the inspection of functionality and preventive measures to avoid damage.
This case law applies accordingly to the services of the chimney sweep – especially if they serve the safety and maintenance of the heating or exhaust system.
