Haushaltsnahe Dienstleistungen steuerlich berücksichtigen

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

Tax relief on expenses for household-related employment and for the use of household-related services in accordance with Section 35a of the German Income Tax Act (EStG)

Expenses for household-related employment and household-related services are tax-privileged. This includes expenses for activities that are normally carried out by family members, such as doing housework, childcare or caring for dependent relatives.

A tax reduction is granted if these activities are carried out in the private household as part of an employment relationship subject to social security contributions or a household-related mini-job or by a service agency or a self-employed service provider.

In addition, expenses for the use of nursing and care services are also eligible.

You can claim the expenses in your tax return to the following extent:

• Mini job: 20 percent, maximum EUR 510.00
• other household-related employment and household-related services: 20 percent, maximum EUR 4,000

Note: If in doubt, ask the tax office or your tax consultant to what extent the expenses are favoured.

• for mini-jobs: certificate from the mini-job centre of the German pension insurance Knappschaft-Bahn-See
• for employment subject to social security contributions:
  for example, proof of social security, employment contract
• for household-related services, care and support services:
  the invoice and proof of payment (e.g. bank statement)

Submit the evidence to the tax office if it asks you to do so.

The following, for example, are tax-privileged

• "Household-related activities" such as:
  • Cooking
  • Cleaning
  • Laundry
  • Gardening
• Nursing and care services:
  • Expenses due to accommodation in a home, insofar as these include costs for services comparable to those of household help

The household-related activity/service must be provided in the household of the taxable person or the person in need of care.

Notes:

• A tax reduction for care and support services or other household-related services is only granted for labour costs plus the applicable VAT.
• Material costs are not eligible.
• Cash payments are generally not recognised; invoice amounts must therefore be transferred.

none

• You can claim costs for household-related services in your income tax return.
• To do this, use the "Household-related expenses" annex to your income tax return.
• Have the necessary evidence ready.

respective submission deadline for the income tax return

appeal, if applicable (more details on the procedure in the notification)