by Stefan Rullkötter, Euro on Sunday
In the income tax return for 2021, I claimed the taxes levied by my municipality for the residual waste and compost bins and for waste water disposal as household-related services. However, my tax office refuses to take the demonstrably paid fees into account as a tax reduction. Are legal steps against the negative tax assessment promising?
€URO ON SUNDAY: In a similar case, the Münster Finance Court dismissed the lawsuit filed by a homeowner. The expenses claimed are not to be considered as household-related services (Az. 6 K 1946/21). Because the disposal of rubbish and the drainage of dirty water would typically not be done by household members.
The taxes levied by the municipality for this purpose did not cover the services rendered by the plaintiff on her own property. Rather, these are tasks that would typically be taken on by the municipalities due to their scope. Additionally, the judges found that the municipality did not provide the garbage collection and sanitation services to the plaintiff’s “household.”
The Federal Fiscal Court, where the revision (Az. VI R 8/22) is pending, will make the final decision. Comparably affected persons can lodge an objection and apply for the proceedings to be suspended with reference to this model lawsuit.
Basically: 20 percent (maximum 4,000 euros) of costs for household-related services can be deducted directly from the tax liability if payment is made without cash. In addition to expenses for household help, gardeners, winter clearing services, sidewalk cleaning along the property, au pairs and caretakers, costs for leak tests on pipes are also recognized.
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