Home emergency call system as a household-related service

The costs of a home emergency call system can be claimed as a household-related service not only in assisted living or in a home, but also in private households.

The tax office generally only accepts the costs of a home emergency call system as a household-related service if the taxpayer lives in assisted living or a home. The Baden-Württemberg Tax Court has contradicted this and also considers an emergency call system in a private household to be a household-related service. Since family members usually call for help when needed, the emergency call system for single persons replaces services that would otherwise be provided by the family. The tax office nevertheless appealed to the Federal Fiscal Court. Meanwhile, the plaintiff is receiving support from the Taxpayers' Association, which is pressing ahead with the action as a test case.

The Saxony Fiscal Court had previously ruled similarly, and a review of its ruling is also pending before the Federal Fiscal Court. Taxpayers in a comparable situation should therefore in any case keep the tax assessment open by filing an objection. The appeal is then automatically suspended until the proceedings at the Federal Fiscal Court have been concluded.