(2024) How are chimney sweep fees taken into account?

Eligible craftsman services, which can be deducted directly from the tax liability at 20%, also include chimney sweep fees.

Due to a taxpayer-friendly Federal Fiscal Court (BFH) ruling, tax offices accept the chimney sweep's invoice for the annual chimney cleaning, heating inspection (emission measurement), and the approval of a chimney or stove without differentiating between these activities. The BFH has decided that not only sweeping, maintenance, and repair work by the chimney sweep is eligible, but also the inspection of the functionality of a system is considered an eligible craftsman service for which a tax reduction under § 35a EStG is to be granted. Both the inspection of the system's functionality and preventive measures to avert damage or even eliminate existing damage are eligible. What applied in the court case for the leak test of the sewage pipe equally applies to the inspection of the chimney and the fireplace inspection (BFH ruling of 6.11.2014, VI R 1/13).