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).
Can I, as a tenant, also benefit from the tax reduction for household-related services and tradesmen's services?
What evidence is required for tax reduction under section 35a of the Income Tax Act?
To claim the tax reduction under § 35a EStG (household services, craftsmen's services and care expenses), certain conditions and evidence must be met.
1. Invoices and proof of payment
The service provider must issue a proper invoice, with labour and material costs listed separately. Only labour, machine and travel costs, and the VAT on these, are eligible. Payment must be made by bank transfer; cash payments are not recognised.
2. Household services and care expenses
Household services include not only traditional tasks such as cleaning or gardening but also home care for people in need of care. Since 2009, no proof of the care level is required.
3. Missing service charge statement
If you have not yet received the service charge statement for the current tax year, you can submit the previous year's statement. The year the statement is received counts.
4. Court rulings on care costs
BFH ruling of 3 April 2019 (residential care not deductible, ref.: VI R 19/17)
The Federal Fiscal Court ruled in 2019 that only costs for one's own care or accommodation in a home are deductible. If children cover the costs for their parents' residential care, this is not tax-deductible.
Ruling of the Berlin-Brandenburg Fiscal Court of 11 December 2019 (outpatient care deductible, ref.: 3 K 3210/19)
The Berlin-Brandenburg Fiscal Court ruled that costs for outpatient care of relatives are deductible if the care takes place in the taxpayer's household.
BFH ruling of 12 April 2022 (outpatient care deductible, residential care still not deductible, ref.: VI R 2/20)
The BFH ruled in 2022 that outpatient care in the parents' household is also deductible if the child is contractually obliged. Costs for residential care remain non-deductible for tax purposes.
What evidence is required for tax reduction under section 35a of the Income Tax Act?
Which expenses are eligible?
Eligible expenses include gross wages or salary (for "mini-jobs") and the social security contributions paid by the employer, wage tax including the solidarity surcharge and church tax, accident insurance contributions, and levies under the Expense Reimbursement Act (U 1 and U 2).
Which expenses are eligible?
What are the conditions for household tax reductions?
Requirements for household tax reductions
To qualify for tax recognition of household services and tradesmen's services, the following conditions must be met:
1. The service must have been provided in the taxpayer's household
Only activities carried out within the home or property are eligible for tax benefits. The following are not eligible:
- Care services in a day care facility
- Repairs of household appliances in the service provider's workshop
- Waste collection – the actual disposal takes place outside the household
Note: Emptying the bins is considered an ancillary service. The main service is disposal. (FG Köln, 26.01.2011, 4 K 1483/10; FG Münster, 24.02.2022, 6 K 1946/21 E)
2. The household must be located in the EU or EEA
Only household services within the European Union or the European Economic Area are eligible for tax benefits.
3. Only one maximum amount per taxpayer
If there are multiple households (e.g. main residence and second home), the maximum amount for tax reductions can only be claimed once.
4. No double consideration
Expenses are not deductible if they have already been considered as:
- Business expenses
- Income-related expenses
- Special expenses
- Extraordinary burdens
for tax purposes.
Special feature for apartment owners
Owners of a self-used apartment can also benefit from the tax reduction if:
- the community or the administrator acts as the client
- the measure is handled via communal property
The tax benefit is granted proportionally according to co-ownership share.
Current case law: maintenance reserve
Payments into the maintenance reserve are not considered as income-related expenses in the year of payment. They are only deductible when the administrator actually uses the funds. (BFH ruling of 14 January 2025, IX R 19/24)
Waste collection fees: current situation
The costs for waste collection can currently not be deducted as a household service. Reason:
- The main service – disposal – takes place outside the household
- Collection is considered only a subordinate ancillary service
This view was confirmed by the Münster Finance Court. An appeal was rejected for procedural (not substantive) reasons.
What are the conditions for household tax reductions?
