Tax bonus for all chimney sweep costs

Expenses for chimney sweeps are once again fully tax-deductible as tradesman services, including measuring and inspection work. This has been decided by the Supreme Tax Authorities.

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

In the future, the tax reduction for tradesmen's services under Section 35a of the Income Tax Act (EStG) will be granted retroactively for all outstanding cases of chimney sweeping services. The costs no longer need to be divided into eligible sweeping and cleaning services and non-eligible measuring and testing services. This was decided by the highest fiscal authorities of the federal and state governments. 

Division of work is no longer necessary

Since 2014, expenses for chimney sweep services had to be divided into two categories: The first included chimney sweeping work, as well as repair and maintenance work, which were eligible for subsidies. The second, non-subsidized category included measurement or inspection work, as well as fireplace inspections.

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The complete chimney sweep bill can be submitted to the tax return

This allocation will be eliminated in the future, and with it the bureaucratic burden. The resolution allows all of the above-mentioned expenses to be taken into account in the tax return. This is required if the taxpayer submits an application under Section 35a Paragraph 3 of the Income Tax Act (EStG) for the use of tradesmen's services for renovation, maintenance, and modernization measures. The tax reduction amounts to 20 percent of the expenses, up to a maximum of €1.200 per year. Only labor costs are eligible.

Checking a system is also a craftsman’s service

With this decision, the administration follows a decision of the Federal Fiscal Court of November 6, 2014. According to this decision, the assessment of the actual condition, which may still be free of defects, for example the inspection of the functionality of a system by a craftsman, is just as much a craftsman's service within the meaning of Section 35a Paragraph 3 of the Income Tax Act as the removal of damage that has already occurred or preventive measures to avert damage.

The contrary provision in the application letter to Section 35a EStG of 10 January 2014 (BStBl I 2014, page 75) is no longer adhered to.
A tax case is open if it has not yet been assessed or if the tax assessment can still be changed, for example because the person concerned has lodged an objection.
Source: Federal Ministry of Finance