How to deduct household services from your taxes (Haushaltsnahe Dienstleistungen)
Home-care services and workman services can be specified in the tax declaration.
Workman costs (Handwerkerleistungen) can be deducted from your taxes. The are included in household-related services (haushaltsnahe Dienstleistungen). What this is and which items you can deduct from your taxes is the subject of this article.
Domestic help, home-care services and workman services can be specified in the tax declaration (Steuererklärung). There are specific requirements that have to be met. Ultimately, the amount of a possible tax reduction cannot be answered with a flat rate amount.
Those who would like to deduct household-related, home-care or skilled worker services from their taxes as working expenses (Betriebskosten), advertising expenses (Werbungskosten) or special expenses (Sonderausgaben) can not, in addition, profit from a tax deduction within the context of household services (haushaltsnahe Dienstleistungen).
Only expenses as exceptional charges (außergewöhnliche Belastungen) can be partially taken into account. At the same time, the reasonable burden (zumutbare Belastungsgrenze) as well as those expenses that exceed the maximum play a crucial role.
And who benefits?
Anyone who is a Client of a domestic service, a home-care service or a skilled worker service can profit from this tax deduction.
Renters can also dedcut household services (haushaltsnahe Dienstleistungen) from their taxes. For example, if they have their apartment rennovated.
All work carried out in the EU (European Union) or the EEA (European Economic Area) can be benefit from tax relief. Furthermore, you should know that domestic and home-care costs that have been paid for the person being cared for can also be taken into account. In addition, second households, weekend homes and apartments that are domestic/EU/EEY are taken into account by the tax office. The only condition is that the buildings themselves are used. It should be noted that the maximum amount for any type of apartment can only be claimed once.
If all requirements have been met, it is then only important that you receive invoices for household-related services (haushaltsnahe Dienstleistungen) that have been settled through bank transfers, standing orders, crossed checks, direct debits or via online banking. This kind of proof must only be submitted if the tax office requests it.
Deductible costs at a glance
- Professional apartment cleaning
- Meal-preparation services
- Garden maintenance
- Childcare/home-care costs
- Renovation costs
- Modernization costs
- Snow removal services
- Facility manager services
- Window cleaning services
- Animal/pet care
Amount of deductible costs
Up to 20% of the expenditure can be recovered from your taxes for household services (haushaltsnahe Dienstleistungen). However, a maximum limit of €4,000 per calendar year is applied.
Spending on a mini-job can also be set at 20%, but the maximum rate is €510 within one calendar year.
Something worth knowing about skilled workmen services (Handwerkerleistungen)
Domestic services (haushaltsnahe Dienstleistungen) also include skilled worker services. These are also taken into account with 20%, but a maximum of €1,200 per calendar year is accepted.
Skilled worker services include
- Wall-papering work
- Facade work
- Floor work
- Heating system replacement
- Room upgrades
Only services in the form of wages, travel and machinery costs and expenditures for expendable materials can be deducted. Material and goods costs can not be applied.
Deduction amount per year
- 20% of expenses, maximum €510 for marginal household help (geringfügig beschäftigte Haushaltshilfen)
- 20% of the total beneficiary expenditure, a maximum of €4,000 for household help, household services, household care, home-care or long-term care (sozialversicherungspflichtige Haushaltshilfen, haushaltsnahe Dienstleistungen, haushaltsnahe Pflege- and Betreuungsleistungen, Unterbringung im Heim oder dauerhafte Pflege)
- 20% of expenses (no material costs), maximum €1,200 for skilled worker services (Handwerkerleistungen)