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... for previous years

This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2024 at:
(2024): ... for previous years



What are maintenance expenses?

Maintenance expenses include all costs for ongoing maintenance work or repairs, as well as any costs incurred from renewing or improving existing parts (e.g. windows) or systems (e.g. heating).

However, if new parts are added that did not previously exist (e.g. installation of a previously non-existent bathroom), this is not maintenance expenditure but capital expenditure, which only affects depreciation. Distinguishing between maintenance and capital expenditure can often be difficult.

If the measure costs up to 4,000 Euro excluding VAT, you can always deduct the expenses as maintenance costs, even if they are actually capital expenditure. However, special conditions apply during the first three years after purchasing a building.

Larger maintenance expenses can be deducted immediately as business expenses or spread over 2 to 5 years.

(2023): What are maintenance expenses?


Field help

Deductible maintenance expenses from 2019

Enter here the maintenance expenses that you paid in 2019 and spread over several years. The following information is required:

Invoice date

Enter here the date of the invoice that refers to the maintenance expenses.

Example: 15.09.2019

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of the heating system, invoice from Meisterhand GmbH

Amount that will be deducted in 2023

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2023.

Example: 2.500.00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2023 must be clearly stated on the invoice.

Deductible maintenance expenses from 2020

Enter here the maintenance expenses that you paid in 2020 and spread over several years. The following information is required:

Invoice date

Enter here the date of the invoice that refers to the maintenance expenses.

Example: 15.09.2020

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of the heating system, invoice from Meisterhand GmbH

Amount that will be deducted in 2023

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2023.

Example: 2.500.00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2023 must be clearly stated on the invoice.

Deductible maintenance expenses from 2021

Enter here the maintenance expenses that you paid in 2021 and spread over several years. The following information is required:

Invoice date

Enter here the date of the invoice that refers to the maintenance expenses.

Example: 15.09.2021

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of the heating system, invoice from Meisterhand GmbH

Amount that will be deducted in 2023

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2023.

Example: 2.500.00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2023 must be clearly stated on the invoice.

Deductible maintenance expenses from 2022

Enter here the maintenance expenses that you paid in 2022 and spread over several years. The following information is required:

Invoice date

Enter here the date of the invoice that refers to the maintenance expenses.

Example: 15.09.2022

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of the heating system, invoice from Meisterhand GmbH

Amount that will be deducted in 2023

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2023.

Example: 2.500.00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2023 must be clearly stated on the invoice.


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