Last Updated on September 27, 2023
The landlord or management company have finally bothered to send you an annual calculation? So you can go to the household works deduction in german tax return.
Household works have now a separate Anlage Haushaltsnahe Aufwendungen (35a). It moved here in 2020 from the main part (formerly lines 71-78 Hauptvordruck).
All I can return from tax: A-D, E-H, I-N, P-W
Anlage N Part 1, Part 2, Anlage N-Aus, Anlage Wa-Est, Homeoffice
Anlage Haushaltnahe Diensleistungen 35a
Who should file a tax return in Germany
Pre-filled declaration in Elster
How to calculate tax in Germany. What is written in Berechnung in Elster
Freiberufler in Germany: how to fill in Anlage S and Fragebogen zur steuerlichen Erfassung
Let me remind you that I am not a professional tax consultant. Declarations are considered from the point of view of an ordinary user: a family with children and one working person of average income.
Number 35a alludes to the paragraph according which these deductions are made. The one who manages the costs of your housing (management company, landlord) must send you not just a Nebenkosten calculation, but separately highlight in this calculation what amounts you can write off at 35a.
If you yourself ordered some work, then the invoice from the firm / master will also include the cost of the work and the cost of the materials separately.
Anlage is small.
Line 4 (formerly 71 in Mantelbogen) – for workers on the Minijob. Employees must be registered through a special center.
There used to be lines for “own” employees. For example, if you have hired, for example, a cook and pay her more than 450 euros (not a Minijob), that is, you have a contract. And separately the lines of hired firms.
Now the distribution by type of work.
Household services deduction
Line 5 – Household services, household help (Dienstleistungen). For example, cleaning, Winterdienst, gardener, cooking, caring for and feeding animals, caring for children and sick relatives.
Household works deduction
Line 6 – Workers: repair, painting, Wartung, etc. (Handwerker)
All types of work are deducted from taxes at a rate of 20%. But not more than a certain amount per year. For example, on lines 4 and 5 this amount is up to 4000 per year. And on line 6 – 1200 per year.
You need to write the entire amount specified for paragraph 35a. That is, you do not need to calculate 20 percent for the program. It will calculate them itself.
In line 6, if you did not receive a general account, but only the amounts under paragraph 35a, then we enter these amounts in the second column, and not in the first.
If you are missing lines, click on Weitere Daten hinzufügen. To confirm – a blue checkmark.
It is not necessary to transfer every item from the account to the declaration. Household works can be separated by commas and give the total amount, if so done in the invoice. That is, if the invoice says:
- gardener - 10 euro - cleaning - 10 euro Amount 20 euro
then you can write in the declaration in one line:
gardener, cleaning - 20 euro
Of course, if the invoices are different or if the types of work are different (separate services – line 5, separate masters – line 6), then they are entered in different lines.
The remaining lines refer to single people and cases when people live together, but submit separate declarations, or separate / unite during the year.
Other Anlagen and other posts about german tax return – #steuererklaerung
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