You can also find an exemplary list of favoured and not favoured household services and work done by tradesmen, in the letter of the Federal Ministry of Finance (BMF) dated 09.11.2016.

Not only tradesmen's work done "in" a domestic household but also work done "for" the household is favoured. This is because the term "in the household" must be interpreted spatially and functionally. That is why the boundaries of the household - in contrast to what the tax authorities had previously said - are not always defined by the boundaries of the land. On the contrary, tradesmen's work that is carried out beyond the property boundary on foreign or public land can also be favoured. However, these must be services that are performed in direct spatial relation to the household and serve the household (Federal Fiscal Court (BFH) judgement of 20.03.2014, VI R 56/12).