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 feature " Tax bonus for craftsmen's invoices: What you should know".

Private customers can deduct invoices from tradespeople and household-related services from their taxes in many cases. According to Section 35a of the Income Tax Act (EStG), they can claim 20 percent of the labor costs, up to a maximum of €6.000, each year for renovation and refurbishment work within their own home. Once they reach the maximum amount, they receive a tax bonus of €1.200.

However, the Federal Fiscal Court (BFH) has now ruled that a structural analysis performed by a structural engineer is not accepted, even if the analysis was necessary for the eligible craft service.

In this specific case, a construction company was commissioned to replace damaged roof supports . According to the company, a structural analysis was necessary for the proper execution of this work. This analysis was subsequently 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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