Field help:
(2023)
Do you have a service charges / building management fees statement (Nebenkosten-/Hausgeldabrechnung) for your flat or house?
Select "yes" if you, as a tenant or as a member of a homeowners' community (WEG), have a service charges / building management fees statement.
As a rule, property management companies issue a separate "Statement according to sect. 35a of the Income Tax Act (EStG)" in which the expenses for household-related services and/or tradesmen's services are documented in detail. In this way, tenants or members of a homeowners' community (WEG) can also claim the costs for services contracted by the landlord or the property management company.
If you do not have a current statement for 2023 or a statement according to § 35a EStG, this is not a problem. In this case, you may use the operating costs statement you have for the previous year as a basis for the current tax year. This is how all tenants and flat owners can proceed.
All private individuals who have commissioned tradesmen or service providers themselves must claim the expenses in the tax year in which the corresponding invoice was paid. (letter of the Federal Ministry of Finance (BMF) dated 09.11.2016)
