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Why can't I deduct maintenance expenses incurred in connection with my owner-occupied apartment?

You can only deduct expenses under income tax law if they are income-related expenses, special expenses or extraordinary burdens.

  • Income-related expenses are expenses for acquiring, securing and maintaining income, which are to be recorded within the scope of the types of income under the Income Tax Act. Since you do not earn any income with the owner-occupied dwelling, you cannot consider the maintenance expenses as income-related expenses.
  • Special expenses are private expenses that are not economically related to a type of income. However, such private expenses are only deductible in certain legally defined cases (e.g. insurance premiums). The legislator has not provided for any deductibility of maintenance expenses incurred on an owner-occupied dwelling.
  • Extraordinary burdens are expenses that inevitably occur to a greater extent for some taxpayers than for the vast majority of comparable taxpayers. Maintenance expenses for the owner-occupied dwelling do not count as extraordinary expenses because they are neither extraordinary nor inevitable.

Expenses for cosmetic repairs or minor repair work by craftsmen can be taken into account under certain conditions as household-related services or craftsmen's services. In addition, you can also take into account craftsman services that cannot typically be carried out yourself.

Legal basis

  • § 12 Income Tax Act (EStG)
  • § 35a EStG
 

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