Field help: (2022) Designation

Enter here a name for the tradesmen's services within the framework of nursing care.

If you had to carry out reconstruction work on or in your house or apartment because of your disability, you can enter the costs here.

Expenses for the disabled-friendly reconstruction of a property can be considered as exceptional costs in addition to the fixed allowance for disabled persons.

Labour costs which, by deducting the reasonable burden, do not have a tax effect in the area of exceptional costs can be claimed under the tax relief pursuant to section 35a of the Income Tax Act (EStG).

You can also find an exemplary list of favoured and non-favoured household services and work done by tradesmen, in the letter of the Federal Ministry of Finance (BMF) dated 09.11.2016 and with a new amendment on the topic of "pavement cleaning" in the Federal Ministry of Finance's letter of 01.09.2021.