Can I also claim the tax reduction as a tenant?

Yes, because you do not need to be the owner of the flat to claim the expenses.

Taxpayers who wish to claim tax reductions for household services or tradesmen's services do not need to be the client of the measure carried out. Therefore, tenants can also claim costs for services commissioned by the landlord and paid by them as part of the service charges.

If the landlord has commissioned household services and tradesmen's services, tenants can claim the amounts paid for service charges as tax reductions, also within the specified maximum amounts.

With the service charge statement for the flat, you can save a significant amount of tax, as many items can reduce the tax burden as household services or tradesmen's services. For service charges, this mainly concerns the items

• Garden maintenance
• House cleaning
• Caretaker activities
• Chimney sweep fees
• Lift maintenance.

To claim the tax benefit at the tax office, the tenant needs a certificate from the landlord containing the relevant details. The usual service charge statement is generally not sufficient for this. However, tenants have a legal right to such a certificate.

Note: If you are renting, you can also claim tax benefits for household employment or tradesmen's services if you have commissioned them yourself and they were carried out in your flat.

The Federal Fiscal Court (BFH) recently clarified that tenants can claim expenses for household services and tradesmen's services in accordance with § 35a EStG for tax purposes, even if they have not concluded the contracts themselves (BFH ruling of 20.04.2023, VI R 24/20). If the tax office requests corresponding proof, it is advisable to request a certificate from the landlord in accordance with Appendix 2 of the BMF letter dated 9.11.2016.

If the landlord refuses to issue the certificate or requests additional proof, such as tradesmen's invoices, the tenant can invoke their right to inspect documents in accordance with § 259 (1) BGB. According to the constant case law of the Federal Court of Justice, the tenant is allowed to inspect, photograph, scan or copy the documents. For price-controlled housing, § 29 (2) sentence 1 of the Regulation on the Determination of the Permissible Rent even permits the making of copies against reimbursement of costs (BGH ruling of 8.3.2006, VIII ZR 78/05).