Tax bonus also applies to payments made by third parties
In order to benefit from the tax advantages for tradesmen's services, the invoice does not have to be paid by the client.
This article is part of the special topic Tax bonus for tradesmen's invoices: What you should know
The tax office must grant the reduction even if, for example, the taxpayer's parents pay the amount. This is the result of a ruling by the Saxony Fiscal Court, reported by the Taxpayers' Association. In the case, a woman had work done in the apartment rented by her parents. Her mother paid the bill by bank transfer, but her daughter wanted to claim the tax benefit.
The tax court ruled in her favor: the law does not stipulate that the invoice must necessarily be paid by the person in whose household the work was performed. Expenses for craftsmen's work in private households are tax-privilegedTwenty percent of a maximum of 6.000 euros can be deducted, i.e. up to 1.200 euros per year.
Saxon Finance Court, judgment of 18 September 2009, Ref. No.: 4 K 645/09
Text:
Anne Kieserling /
handwerksblatt.de
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