Structural engineer: No tax bonus on craftsmen's services

Federal Fiscal Court ruling: There is no tax bonus for craftsmen's services under Section 35a of the Income Tax Act (EStG) for a structural engineer's calculations. This applies even if the calculation is necessary for the craftsman's work—for example, in the case of a roof renovation.

This article is part of the special topic Tax bonus for tradesmen's invoices: What you should know

Private customers can deduct tradesmen's invoices and household-related services from their taxes in many cases. 20 percent of labor costs up to a maximum of EUR 6.000 they can according to Section 35a of the Income Tax Act (EStG) each year for renovation and refurbishment work within their own four walls. Once they have reached the maximum amount, there is a Tax bonus of 1.200 euros.

The Federal Finance Court (BFH) However, it has now ruled that a structural calculation by a structural engineer will not be recognized, even if the calculation was necessary for the subsidized craftsman's work.

In this specific case, a craft business was Replacement of damaged roof supports According to the craftsman's assessment, the professional execution of this work initially required a static calculation required. This was then carried out by a structural engineer.

In addition to the tax reduction for the work performed by the craftsman, i.e., the replacement of the roof supports, the homeowners also applied for the tax credit for the structural engineer's work. Unlike the Baden-Württemberg Finance Court, the Federal Fiscal Court did not follow this decision (judgment of November 4, 2021 – VI R 29/19).

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Reason: A structural engineer does not work as a craftsman

The judges ruled that the tax reduction could not be granted because a structural engineer is not, in principle, a skilled craftsman. They provide services exclusively in the area of ​​planning and structural verification of buildings. The tax reduction could also not be based on the necessity of structural calculations for the performance of the craftsman's services.

The services of the craftsman and the structural engineer must be considered separately for the purposes of granting the tax reduction. The mere factual connection between the two trades does not lead to a reclassification of the structural calculation as a craft service.

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