Under certain conditions, part of the cost of tradespeople’s invoices and household-related services can be deducted for tax purposes. Property owners can benefit from this too.
Deducting gritting and winter services: how it works
Property owners can claim not only repairs and maintenance work on their property, but also gritting and winter services during the cold season. Sweeping and gritting form part of the duties to ensure public safety that every property owner should take seriously, as the Association of Private Builders (VPB) points out. Anyone who has snow cleared by a winter service can claim part of the cost as a household-related service and thereby reduce their tax bill. This applies to their own property. The following applies to the adjoining public space: if the local authority requires residents to keep the pavement in front of their property clear of snow and ice, owners can delegate this service to a company and benefit from the tax deduction here too, provided the cost is not claimed elsewhere, for example as special expenses, or passed on as a service charge. The deduction is 20 per cent of labour costs up to 4,000 euros per year, and naturally applies only if a proper invoice itemising the labour costs separately is presented and paid by bank transfer. Only labour, machinery and travel costs are taken into account. Owners must bear the cost of materials such as grit or salt themselves.
Rules for condominium owners’ associations
In winter, condominium owners’ associations must decide whether to provide the winter service themselves or commission a service company. If the duty is outsourced, WEGs may also be able to deduct the costs for tax purposes, the Wohnen im Eigentum (WiE) consumer protection association points out. Where the costs relate to jointly owned property, members of a WEG should ask the management to certify the proportion attributable to their own co-ownership share.
For the tax office to recognise these costs, an invoice is required that itemises each element and shows labour costs separately. The winter service must also be paid by bank transfer; the tax office does not recognise cash payments.