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I am the owner of a condominium that I live in together with my wife. In the annual statement for 2024, the property manager of the condominium reported costs for handyman services, among other things, as follows Window repair in the stairwell: total amount €645.11, labor costs €312.27, your share (177/1000) = €55.27. Can I claim the costs for tax purposes?

You can claim a tax reduction in accordance with Section 35a (3) EStG for the expenses certified as craftsman services in the amount of the labor costs corresponding to your share. The tax reduction amounts to 20% of € 56 and therefore € 11.20.

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