Calculations of a structural engineer are not a craftsman service

Even if the calculations of a structural engineer are necessary for the execution of a craftsman service, the work of the structural engineer itself is not tax-privileged as a craftsman service.

There is no entitlement to the tax bonus for craftsman services for the structural calculations of a structural engineer even if the calculations were necessary for the performance of a craftsman service. The Federal Fiscal Court has ruled that the services of the craftsman and those of the structural engineer must be considered separately for the granting of the tax reduction. Since a structural engineer does not in principle perform craftsman's work, the Federal Fiscal Court also sees no basis for the tax bonus on such services, because the structural engineer exclusively performs services in the area of planning and mathematical verification of structures. The factual interlocking of two trades for an overall project alone does not lead to a reclassification of the structural calculation as a craftsman's service.