Field help:
Costs
Enter the amount of the costs incurred for work done by tradesmen within the scope of nursing care.
If you had to carry out reconstruction work on or in your house or apartment because of your disability, you can enter the costs here.
All expenses for the disabled-friendly reconstruction of a property can be considered as exceptional costs in addition to the fixed allowance for disabled persons.
Labour costs which, by deducting the reasonable burden, do not have a tax effect in the area of exceptional costs can be claimed under the tax relief pursuant to section 35a of the Income Tax Act (EStG).
