Yes, tenants can deduct household-related services for tax purposes, even if they do not own the apartment. This applies to certain services that are related to the home or building and are provided by third parties. Here are the most important points:
1 What are household-related services?
Household-related services are work that could normally be done by the residents themselves, for example:
- Cleaning services (stairwell cleaning, janitor service)
- Garden maintenance (lawn mowing, tree care)
- Snow clearing services (winter service)
- Maintenance and care of heating systems
- Repair and maintenance work (e.g. minor repairs in the house or apartment)
2. requirements for the tax reduction
- The service must be provided in the tenant’s household or on the premises of the rented property.
- The costs for these services must be clearly stated in the service charge statement that the landlord issues to the tenants. Alternatively, invoices from contracted service providers (e.g. tradesmen) can also be used.
- The amount must be paid non-cash, i.e. bank transfers are required. Cash payments are not recognized by the tax office.
3. how much can be deducted?
- 20 percent of wage costs (not material costs) for household-related services can be deducted, up to a maximum amount of EUR 4,000 per year.
- Handyman services can be deducted up to an amount of EUR 1,200 per year (20 percent of a maximum of EUR 6,000 in handyman costs).
4 Where does the information come from?
As a tenant, you will normally find the deductible items in the service charge statement. Landlords must break down the costs for household-related services and handyman services in this statement. If this is not the case, you should ask the landlord for a detailed breakdown.
5. examples of deductible items in the service charge statement
- Janitorial services (if they include activities such as cleaning or minor repairs)
- Garden maintenance or winter service
- Cleaning the stairwell or windows
- Costs for maintenance of heating systems or chimney sweeps
- Building cleaning
6 How is the deduction made?
You enter the expenses in your tax return, specifically in the “ Household-related services” section of your income tax return. The costs are then deducted directly from the income tax payable, which results in a tax reduction.
Conclusion:
Yes, as a tenant you can deduct household-related services from your taxes. It is important that you use the relevant items from the utility bill or invoices for handyman services and that you can prove that the payments were made in non-cash form. This can reduce your tax burden by up to 4,000 euros per year.