(2021) What are household-related services?

Household-related service is a term from income tax law. The expenses for such a service can lead to a tax reduction. The legal basis can be found in § 35a EStG.

A distinction is made between household-related employment, household-related services and craftsmen's services.

Depending on the classification of the service, different maximum amounts apply for consideration.

 

Household-related employment

Household-related employment exists if a person who is not a member of the household carries out an activity in a private household that would usually be done by household members, such as shopping, cooking, baking, sewing, washing, cleaning, caring for children and the elderly, gardening.

Employment in a private household subject to social insurance contributions always exists if

• the wages from the employment exceed 450.00 Euro per month, or
• several mini-jobs together exceed the limit of 450.00 Euro per month.

Activities as a chauffeur, secretary or companion are not eligible.

 

Household-related services

Household-related services must have been carried out by an independent service provider or service agency. Eligible services include, for example:

• cleaning the flat, window cleaning, cleaning the stairwell and other communal areas,
• garden maintenance (e.g. mowing the lawn, trimming hedges),
• services for moves by private individuals (minus reimbursements from third parties).

Craftsmen's services

In the context of craftsmen's services, all expenses for renovation, maintenance and modernisation measures for the home used for own residential purposes (condominium, house, rented flat) are eligible. These include, for example:

• work on interior and exterior walls,
• work on the roof, facade, garages, etc.,
• repairs or replacement work on windows and doors,
• painting, repairs and replacement work on doors, windows (inside and outside), fitted cupboards, fitted kitchens, radiators and pipes,
• repairs and replacement work on floor coverings (e.g. carpets, parquet, tiles),
• repairs, maintenance or replacement work on heating systems, electrical, gas and water installations,
• modernisation work in the bathroom,
• repairs and maintenance work on items in the taxpayer's household (e.g. washing machine, dishwasher, cooker, television, personal computer),
• garden design measures (e.g. paving work, new garden layout),
• paving work on the residential property,
• inspection work (e.g. chimney sweep, lightning protection, fire extinguishers and alarms).