(2021) Caution: Household services are not always deductible

Costs that you have already declared as income-related expenses, business expenses, special expenses, or extraordinary expenses in your tax return cannot also be deducted as household-related services.

However, you cannot choose how to deduct the costs. If the costs are considered income-related expenses or special expenses, they must be declared as such, the same applies to extraordinary expenses. This applies, for example, to childcare costs, which cannot be deducted as household-related services, even if the maximum amount for childcare costs has already been exceeded.

Also, personal services, such as a hairdresser or cosmetic treatment, are not considered household-related services, even if they take place in your home.

Services listed in the care insurance service catalogue can, however, be declared.

Not eligible are works that are not carried out in your private household, for example, if you take your laundry to a cleaning service.

Craftsmen's services for which you receive insurance benefits after a claim (for example, household or building insurance) cannot be claimed in the tax return. Insurance benefits that you will receive later must also be included.

There is also no tax deduction for household-related services that do not take place in your private household. This includes, for example, the cleaning of an external office, a second home, or your company. Such expenses are considered business expenses or income-related expenses. However, costs for a cleaning service working in both a home office and your private home can be apportioned on a time basis. The business part is considered business expenses or income-related expenses, the private part as household-related services.

If household-related services are carried out both on private property and on public land, this activity is entirely tax-favoured according to a new BFH ruling. This applies, for example, to snow clearing on public pavements and roads. The costs for winter service in front of your own property are therefore deductible at 20 per cent from the tax liability (BFH ruling of 20.03.2014, VI R 55/12).