Field help:
(2020)
Designation
Enter the designation of the work done by tradesmen that has been performed in your household.
You can apply for the tax relief for the following tradesmen's services if the work was carried out in your household:
- Chimney sweeping
- Repair, replacement or maintenance of the heater
- Elevator maintenance
- House cleaning
- Repair work (washing machine, stove, computer, TV, etc.)
- Cosmetic repairs (brushing, varnishing, wallpapering)
- Renovation work (bath, roof, heating, etc.)
- Facade painting
- Repair, replacement or maintenance of gas, electrical, water installations
- Key service / lock replacement
- Landscaping
- Paving work on the premises
Important: The tax relief is only granted for labour, machinery and travel costs plus VAT, but not for materials.
Not only tradesmen's work done "in" a domestic household but also work done "for" the household is favoured. This is because the term "in the household" must be interpreted spatially and functionally. That is why the boundaries of the household - in contrast to what the tax authorities had previously said - are not always defined by the boundaries of the land. On the contrary, tradesmen's work that is carried out beyond the property boundary on foreign or public land can also be favoured. However, these must be services that are performed in direct spatial relation to the household and serve the household (Federal Fiscal Court (BFH) judgement of 20.03.2014, VI R 56/12).
