Household-related service or extraordinary burden?

Expenses that are considered a reasonable personal burden and are therefore not an extraordinary burden can be taken into account in the tax bonus for household-related services.

To avoid double taxation, the tax bonus for household-related services can only be claimed for services that are not considered extraordinary expenses. However, expenses are not always deductible in full as extraordinary burdens, because in the case of illness-related costs, the reasonable personal burden must be deducted, and in the case of institutional care, the household savings must be deducted. The Federal Fiscal Court has now clarified that the tax bonus is granted for those expenses that would be deductible as an extraordinary burden on the merits, but have not been taken into account as such because of the reasonable burden. The situation is different for household savings, because the judges are convinced that these do not include any expenses that would justify a tax bonus for household-related services.