Claim storm damage for tax purposes!
Tax relief in the event of natural disasters
In July 2021, a devastating flood disaster occurred in Rhineland-Palatinate, North Rhine-Westphalia, Bavaria and Saxony, resulting in the deaths of nearly 200 people.
This led to damage amounting to billions and numerous devastated areas. The elimination of these damages incurs high financial burdens, which the tax authorities aim to support through tax relief.
Tax relief for flood victims
The finance ministries of the affected states have decided on tax relief measures, including the possibility to deduct expenses for the replacement of furniture, household items and clothing, as well as damage to owner-occupied houses, as extraordinary expenses for tax purposes.
The usual insurance options are also to be disregarded in this case, as many damages are not insured.
Further tax tips
- Expenses for the replacement of furniture, household items and clothing, as well as damage to the house, are considered extraordinary expenses. The reasonable burden depends on income and family status.
- You can claim the direct tax deduction for craftsmen's services in accordance with § 35a EStG.
- Always claim your expenses in the tax return for the year in which they were incurred.
- Even if you receive donated funds, you can deduct your expenses as extraordinary expenses.
- Employees can apply to the tax office for allowances for monthly income tax deductions at an early stage.
There is also tax relief for damage to homes caused by local storms.
In principle, expenses for the repair of damage to your home can be claimed as extraordinary expenses, provided they are not covered by insurance. However, certain conditions apply.
You can claim the direct tax deduction for craftsmen's services in accordance with § 35a EStG. Make sure to obtain invoices and pay them by bank transfer.
For rented houses and flats, damage can be deducted as advertising costs.
Claim storm damage for tax purposes!
Damage to your home: When is it tax deductible?
Expenses for damage repair to an owner-occupied home can be claimed for tax purposes as exceptional costs under section 33 of the Income Tax Act, subject to certain conditions. A reasonable personal contribution is deducted.
Conditions for deduction:
- Unavoidable event: The damage must have been caused by an unforeseeable and unavoidable event such as flooding, storms, hail, earthquakes, or lightning strikes. Building defects or self-inflicted damage are not recognised.
- Essential area: The damage must affect the home or other essential areas. Damage to cars or garages is not considered.
- No insurance option: If the risk of damage could be covered by insurance, a tax deduction is excluded. However, elemental insurance is not considered a generally accessible insurance (BMF letter dated 6.9.2005, BStBl. 2005 I p. 860). This means that damage caused by flooding, storms, or hail can be deducted even if no corresponding insurance is in place.
Important rulings:
- Damage caused by martens: The Hamburg Tax Court ruled that expenses for repairing damage caused by martens are not deductible if the damage was not acute but tolerated over a longer period (judgment of 21.2.2020, 3 K 28/19). An appeal against the non-admission of the appeal is pending at the Federal Fiscal Court (Ref. VI B 41/20).
- Pollution: The Baden-Württemberg Tax Court ruled that renovation due to high pollution levels in the home can be deducted as an exceptional cost if the measures are necessary and verifiable (judgment of 1.2.2024, 1 K 1855/21). In the specific case, the deduction was denied because the claimant not only carried out necessary renovations but also demolished and rebuilt the house. In addition, the evidence (reports, medical certificates) was deemed insufficient.
- Legal disputes: Costs related to legal disputes during the construction of a home are not exceptional costs and therefore not tax-deductible (Rhineland-Palatinate Tax Court, judgment of 7.5.2020, 3 K 2036/19).
Practical tips:
- Prior reports: Before starting renovation work, homeowners should ensure they can provide sufficient evidence (medical certificates, technical reports) to prove the necessity and inevitability of the measures.
- Independent evidence procedure: In case of uncertainty, it may be advisable to initiate an independent evidence procedure in accordance with section 155 FGO in conjunction with sections 485 ff. ZPO to secure the evidence for the tax office.
- Insurance cases: Always check whether the risk of damage is covered by insurance. If so, a tax deduction is excluded.
Further information on tax deduction options for storm damage can be found in the article: Unwetterschäden 2021 steuerlich absetzbar.
Damage to your home: When is it tax deductible?
Welche Schäden an Wohnung und Hausrat kann ich als außergewöhnliche Belastungen geltend machen?
Grundsätzlich absetzbar sind Schäden an Hausrat oder Kleidung, wenn sie durch ein unabwendbares Ereignis (z. B. Brand, Diebstahl, Unwetter oder Überschwemmung) zerstört oder unbrauchbar gemacht wurden.
Voraussetzungen
- Es müssen tatsächliche finanzielle Aufwendungen entstanden sein.
- Versicherungsleistungen und öffentliche Beihilfen sind abzuziehen.
- Der Restwert beschädigter Gegenstände ist zu berücksichtigen (maßgeblich ist der Zeitwert).
- Wiederbeschaffung oder Reparatur müssen erfolgen.
- Nur existenziell notwendige Gegenstände sind absetzbar (z. B. Küche, Schlafzimmer).
- Schäden im Keller oder Dachboden sind in der Regel nicht absetzbar.
- Luxusgüter wie Kunstwerke oder teure Möbel sind ausgeschlossen – Ausnahmen bei Alltagsnotwendigkeit (z. B. Familienauto).
Einschränkungen
Ohne angemessene Versicherung (z. B. Hausratversicherung) erkennt das Finanzamt Schäden meist nicht an. Zumutbare Schutzmaßnahmen müssen selbst getroffen werden. Eine Versicherung gegen Elementarschäden (z. B. Hochwasser) zählt nicht zu den Standardversicherungen.
Steuerliche Berücksichtigung
- Nur die tatsächlichen Ausgaben sind absetzbar.
- Davon wird die zumutbare Eigenbelastung abgezogen.
- Die Eigenbelastung beträgt 1–7 % der Einkünfte – abhängig von Einkommen, Familienstand und Kinderzahl.
Sonderfall: Flutkatastrophe 2021
Bei außergewöhnlichen Naturkatastrophen wie der Flut 2021 in Rheinland-Pfalz, Nordrhein-Westfalen, Bayern und Sachsen gelten steuerliche Erleichterungen. Diese werden im sogenannten Katastrophenerlass geregelt und gelten für Betroffene und Unterstützer.
Welche Schäden an Wohnung und Hausrat kann ich als außergewöhnliche Belastungen geltend machen?
