Field help:
(2023)
Did you have expenses for work done by tradesmen in your household in 2023?
Select Yes here 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 flat 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).