Household-related services and tradesman services for tenants

In principle, tenants can also claim tax relief for household-related services or handyman services provided by the landlord or property management company.

Tenants can also claim tax relief for household-related services and handyman services. This also applies to contracts that they have not concluded with the service providers themselves, but which were concluded by the owner or the property management company. Even if the law explicitly requires that the taxpayer has received an invoice for the service, a statement of ancillary housing costs, a statement of house charges, another accounting document or a certificate in accordance with the tax authorities' model is usually sufficient for the tax bonus.

The prerequisite is that the type, content and time of the service as well as the service provider and service recipient and the remuneration owed, including the reference to the non-cash payment, can be seen from this. According to a ruling by the Federal Fiscal Court, the tax office must recognize such a certificate and grant the tax reduction, unless there are doubts about the accuracy of these certificates.