The deductibility of craftsmen's services in private households has been regulated by the legislator with regard to renovation, maintenance or modernisation measures in Section 35a (3) EStG.
20 % of the expenses benefiting from the deduction, up to a maximum of € 1,200, can be taken into account for tax purposes.
Only expenses for the service itself are eligible, i.e. wage costs invoiced or included in the operating costs statement, machine and travel costs including the sales tax attributable to these costs. Material costs are not eligible.
You will only receive tax relief if you have received a tradesman's invoice and can prove payment to the tradesman's bank account by bank receipt. Cash payment receipts are not sufficient.
As a tenant of an apartment or building, you can also claim the tax reduction for craftsmen's services. Of course, this is only the case if you have paid the expenses yourself and have not received compensation from third parties (e.g. the landlord).