You can claim activities that are usually done by members of the private household, performed in the household, and for which a service agency or self-employed service provider is used or outside third parties are employed.
Examples include:
- Mowing the lawn,
- Painting walls,
- Pruning shrubs,
- Removing weeds,
- Sweeping the yard,
- ...vacuum..,
- Cooking dinner.
The care of family members also falls under this. The tax reduction amounts to 20% of the expenses, up to a maximum of € 4,000 per year.
The services must be provided in a domestic household of the taxpayer or in the household of the aforementioned cared for or looked after person. Expenses incurred in a household located in the European Union or the European Economic Area are also eligible.
If nursing and care services are provided in a residential or nursing home for the elderly, however, it is not important that there is a separate household in the residential or nursing home. Corresponding expenses are also eligible even if there is no separate, self-contained household.