Field help: (2022) Maintenance expenses

If you claim acquisition or production costs for the first time, please submit an itemised statement indicating the invoice amount paid, the invoice date, the service provided and the company carrying out the work.

The amount of the deduction (9 % or 10 %) depends on whether the building application was submitted after 31.12.2003 (9 % of the maintenance expenses) or before 01.01.2004 (10 % of the maintenance expenses).