Field help:
(2018)
Craftsman services
Tick this box if you had expenses for work done by tradesmen in connection with your rented or owned home.
All expenses for renovation, maintenance and modernisation measures for the owner-occupied apartment are favoured. However, only pure labour costs, as well as any machine and travel costs invoiced plus the applicable value-added tax, are tax-deductible. On the other hand, costs for materials and other delivered goods are not eligible.
You can also find an exemplary list of favoured and non-favoured household services and work done by tradesmen, in the letter of the Federal Ministry of Finance (BMF) dated 09.11.2016.
Income tax is reduced by 20 percent of expenses (maximum 1.200 Euro).
Tradesmen's services within the framework of a new construction project are not favoured. The term "new construction project" was newly defined on 01.01.2014:
- Until 2013 a new construction project is defined as "all measures that arise in connection with the creation or expansion of the useful or residential area." This applies to works for a new building, extension, expansion or addition of storeys, because this always involves the expansion or creation of usable or living space.
- Since 2014 a new construction project has included "all work related to the construction of a household until it is completed". A building is considered to be completed when the essential construction work has been finished and the construction has been built to such an extent that the moving into the apartments is reasonable or the building can be used for operation in all its main areas.
