(2023) Can I also claim the tax reduction as a tenant?

Yes, because you do not need to own the flat to claim the expenses.

Taxpayers who wish to claim tax reductions for household-related services or tradesmen's services do not need to be the client of the measure carried out. Therefore, tenants can also claim costs for services commissioned by the landlord and paid by them as part of the service charges.

If the landlord has commissioned household-related services and tradesmen's services, tenants can claim the amounts paid for service charges as tax-reducing, also within the specified maximum amounts.

With the service charge statement for the flat, you can save a lot of tax, as many items can reduce the tax burden as household-related services or tradesmen's services. For service charges, this mainly concerns the items

• Garden maintenance
• House cleaning
• Caretaker activities
• Chimney sweep fees
• Lift maintenance.

To claim their entitlement with the tax office, the tenant needs a certificate from the landlord containing the required information. The "normal" service charge statement usually does not contain the necessary information. The tenant is entitled to receive a corresponding certificate.

Note: If you are renting, you can also claim tax benefits for household-related employment or tradesmen's services if these were commissioned by you and carried out in your flat.

The Federal Fiscal Court recently confirmed that tenants can claim expenses for household-related services and tradesmen's services in accordance with § 35a EStG to reduce tax, even if they have not personally concluded the contracts (BFH ruling of 20.4.2023, VI R 24/20). In the event that the tax office requests proof, it is advisable to request a certificate from the landlord in accordance with Appendix 2 of the BMF letter dated 9.11.2016.

If the landlord refuses to provide the certificate or requests additional proof, such as copies of tradesmen's invoices, reference can be made to the right to inspect documents, which exists according to § 259 para. 1 BGB in accordance with the established case law of the Federal Court of Justice. The tenant can inspect, photograph, scan or copy the documents. For price-controlled residential tenancies, § 29 para. 2 sentence 1 of the Regulation on the Determination of the Permissible Rent for Price-Controlled Dwellings even allows copies to be made against reimbursement of costs (BGH ruling of 8.3.2006, VIII ZR 78/05).