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 tradesmen's services.

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

Household-related employment

Household-related employment exists when a person not belonging to 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.

Social security employment in a private household always exists if

• the wages from the employment exceed 556 Euro per month, or
• several mini-jobs together exceed the limit of 556 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 a self-employed service provider or a service agency. Eligible services include, for example:

• cleaning the apartment, cleaning windows, 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).

Tradesmen's services

As part of tradesmen's services, all expenses for renovation, maintenance, and modernisation measures for the home used for own residential purposes (condominium, house, rented apartment) 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. carpet, parquet, tiles),
• repairs, maintenance, or replacement work on heating systems, electrical, gas, and water installations by electricians and plumbers,
• 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).