Handwerkerleistungen, Steuerliche Berücksichtigung

• § 35a Einkommensteuergesetz (EStG) – Steuerermäßigung bei Aufwendungen für haushaltsnahe Beschäftigungsverhältnisse, haushaltsnahe Dienstleistungen und Handwerkerleistungen

Tax reduction for expenses for craftsmen's services according to § 35a Einkommensteuergesetz (EStG)

Like expenses for household-related employment and household-related services, craftsmen's services in private households are also eligible for tax relief. You can claim the tax reduction on your tax return. It amounts to 20 per cent of the expenses, up to a maximum of EUR 1,200.

If in doubt, ask the tax office or your tax consultant to what extent the expenses are eligible for tax relief.

• Craftsmen's invoices and payment receipts (e.g. bank statements) serve as proof of the services rendered.
• Submit the evidence to the tax office if they ask you to do so.

All craft activities for renovation, maintenance and modernisation measures commissioned by tenants or owners for the dwelling used for their own residential purposes and performed in their household are eligible for tax relief. Craftsman services include, among others:

• Painting and wallpapering interior walls
• Renewal of the floor covering
• Modernisation of the bathroom
• Gardening and path construction work on the residential property

Handicraft work within the scope of a new construction project, on the other hand, is not eligible.

Note:

• A tax reduction for craftsmen's services is only granted for labour costs plus the VAT payable on them.
• Material costs are not eligible.
• Cash payments are generally not recognised; invoice amounts must therefore be transferred.

none

• You can claim costs for craftsmen's services in your income tax return.
• For this purpose, use the annex "Household-related expenses" to the income tax return.
• Have the necessary evidence ready.

Information on the appeal can be found in the notice.