A household-related employment relationship exists if you have employed someone to carry out household-related activities for you. You can claim
- claim 20% of the expenses, up to a maximum of € 510, if the employment is marginal in the sense of § 8a of the Fourth Book of the German Social Security Code (e.g. remuneration does not regularly exceed € 450/month),
or - 20% of the expenses, up to a maximum of € 4,000, if compulsory contributions to statutory social insurance are paid on the basis of the employment relationship and it is not a marginal employment within the meaning of § 8 para. 1 no. 1 of the Fourth Book of the German Social Code.
A household-related service exists if you have household-related activities carried out not by an employed person but by a company (e.g. cleaning of the apartment, gardening work, preparation of meals in the household - without craftsman services).
If you use nursing and care services for persons in need of care, the tax reduction for household-related services can also be claimed.
For employment relationships in private households for which you have paid compulsory social security contributions, for the use of household-related services including nursing and care services, you can claim a total of 20% of the expenses, up to a maximum of € 4,000 per year.
For marginal employment, you can also claim a total of 20% of the expenses, up to a maximum of € 510 per year.
The prerequisite for the tax reduction is that you have received an invoice for the expenses and that the payment has been made to the account of the provider of the household-related service.