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To what extent can I claim expenses for household-related employment relationships and services?
What is the difference between employment relationships and services?

A household-related employment relationship exists if you have hired someone to carry out household-related work for you. You can

  • claim 20% of the expenses, up to a maximum of €510, if the employment is marginal within the meaning of Section 8a of the Fourth Book of the German Social Code (e.g. pay does not regularly exceed €538/month),
    or
  • 20% of the expenses, up to a maximum of € 4,000, if compulsory contributions to statutory social insurance are paid on the basis of the employment relationship and it is not a marginal employment within the meaning of § 8 para. 1 no. 1 of the Fourth Book of the German Social Code.

A household-related service exists if you do not have household-related activities carried out by an employed person, but by a company (e.g. cleaning the home, garden maintenance work, preparation of meals in the household - without craftsman services).

If you make use of care and support services for people in need of care, you can also claim tax relief for household-related services.

For employment in a private household for which you have paid compulsory social security contributions, for the use of household-related services including care and support services, you can claim a total of 20% of the expenses, up to a maximum of €4,000 per year.
For marginal employment, you can also claim a total of 20% of the expenses, up to a maximum of €510 per year.
The prerequisite for the tax reduction is that you have received an invoice for the expenses and payment has been made to the account of the provider of the household-related service.

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