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I am the owner of a condominium which I occupy myself together with my wife. In the annual statement for 2017, the property manager of the condominium reported costs for craftsmen's services, among other things, as follows: Window repair in the stairwell: total amount € 645.11, labour costs € 312.27, your share (177/1000) = € 55.27. Can I claim the costs against tax?

You can claim a tax reduction for the expenses certified as craftsman services in the amount of the labour costs according to your share in accordance with § 35a para. 3 EStG. The tax reduction amounts to 20 % of € 56 and thus € 11.20.

 

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