But no double tax bonus for married couples

Spouses with multiple residences can only claim the tax reduction for craftsmen's services once up to the statutory maximum amount, says the Federal Fiscal Court (BFH).

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

In this case, the Baden-Württemberg Finance Court had decided to assess the craftsman's bonus (€600 in the case in question, currently €1.200) twice because it was property-specific. Now the Federal Fiscal Court has overturned the lower court's ruling.

However, the Federal Fiscal Court stated that there is no evidence in the law to support multiple claims for the tax bonus. The wording of the provision merely indicates that the craftsman's services must be provided in a domestic household. 

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This does not mean that the tax reduction should be granted multiple times if several apartments are actually used. The limitation on the amount also applies regardless of whether the tax-privileged services were provided in one or more apartments. Jointly assessed spouses are therefore entitled to the Craftsman bonus granted only once. 

practical tip

Anyone who had lodged an objection with reference to the positive judgment of the Finance Court of Baden-Württemberg and requested a stay of proceedings, will have to comply with the current BFH decision. With clever planning, such as the Relocation of crafts and services to other years or by splitting invoices, taxpayers can still achieve high tax savings, says the New Association of Income Tax Assistance Associations.

Background: For work carried out by craftsmen in a private household, invoices up to 1.200 euros per year deducted from the tax liability .

Federal Fiscal Court (BFH), judgment of July 29, 2010 - VI R 60/09, published on October 06, 2010. Previous instance: Baden-Württemberg Finance Court, judgment of July 21, 2009, Ref. No.: 11 K 44/08.