Can I, as a tenant, also benefit from the tax reduction for household-related services and tradesmen's services?
Yes. You do not need to be the owner of the flat to claim certain costs for tax purposes.
Tax benefit also possible for tenants
As a tenant, you can also claim the tax reduction under § 35a EStG. This applies to household-related services and tradesmen's services, even if the landlord was the client. The key factor is that you have paid the costs through the service charges.
These service charges are deductible
Many items from your service charge statement can be classified as household-related services or tradesmen's services, e.g.:
- Garden maintenance
- House cleaning
- Janitor services
- Chimney sweep
- Lift maintenance
Requirement: Certificate from the landlord
To claim these costs with the tax office, you need a certificate from the landlord. A normal service charge statement is usually not sufficient.
However, you have a legal right to this certificate. The basis is § 35a EStG in conjunction with Appendix 2 of the BMF letter dated 09.11.2016.
Tax benefit also for services commissioned by yourself
If you, as a tenant, commission a tradesman or domestic help yourself (e.g. window cleaner or painter), you can also deduct these expenses – regardless of the service charge statement. However, the work must take place in your flat.
Case law confirms tenant's entitlement
In a ruling dated 20.04.2023 (VI R 24/20), the Federal Fiscal Court (BFH) decided that tenants are entitled to a tax reduction even if they were not the client of the service.
What to do if there are problems with the landlord?
If the landlord does not issue the certificate or requests additional documents, you can refer to your right to inspect documents under § 259 para. 1 BGB.
According to the Federal Court of Justice (BGH), you may:
- inspect the documents,
- photograph them,
- scan them, or
- copy them.
For price-controlled housing, § 29 para. 2 sentence 1 of the Calculation Regulation even allows you to request copies against reimbursement of costs (BGH ruling of 08.03.2006, VIII ZR 78/05).
