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What are maintenance expenses?

Maintenance expenses include all costs for ongoing maintenance work or repairs, as well as any costs incurred from renewing or improving existing parts (e.g. windows) or systems (e.g. heating).

However, if new parts that did not previously exist are added (e.g. installation of a previously non-existent bathroom), this is not maintenance but capital expenditure, which only affects depreciation. Distinguishing between maintenance and capital expenditure can often be difficult.

If the measure costs up to 4,000 Euro excluding VAT, you can always deduct the expenses as maintenance, even if they are actually capital expenditure. However, special conditions apply during the first three years after purchasing a building.

Larger maintenance expenses can be deducted immediately as business expenses or spread over 2 to 5 years.

What are maintenance expenses?

Field help

Deductible maintenance expenses from 2021

Enter the maintenance expenses that you paid in the year 2021 and distributed over several years. The following information is required:

Invoice date

Enter the date of the invoice that refers to the maintenance expense.

Example: 15.09.2021

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of heating system, invoice from Meisterhand GmbH

Amount that will be deducted 2025

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2025.

Example: 2.500,00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2025 must be clearly stated on the invoice.

Deductible maintenance expenses from 2022

Enter the maintenance expenses that you paid in the year 2022 and distributed over several years. The following information is required:

Invoice date

Enter the date of the invoice that refers to the maintenance expense.

Example: 15.09.2022

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of heating system, invoice from Meisterhand GmbH

Amount that will be deducted 2025

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2025.

Example: 2.500,00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2025 must be clearly stated on the invoice.

Deductible maintenance expenses from 2023

Enter the maintenance expenses that you paid in the year 2023 and distributed over several years. The following information is required:

Invoice date

Enter the date of the invoice that refers to the maintenance expense.

Example: 15.09.2023

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of heating system, invoice from Meisterhand GmbH

Amount that will be deducted 2025

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2025.

Example: 2.500,00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2025 must be clearly stated on the invoice.

Deductible maintenance expenses from 2024

Enter the maintenance expenses that you paid in the year 2024 and distributed over several years. The following information is required:

Invoice date

Enter the date of the invoice that refers to the maintenance expense.

Example: 15.09.2024

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of heating system, invoice from Meisterhand GmbH

Amount that will be deducted 2025

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2025.

Example: 2.500,00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2025 must be clearly stated on the invoice.