Everyone can save on winter maintenance taxes. In winter mornings, sidewalks and driveways are covered with a thick layer of snow, making passage dangerous.
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Homeowners and landlords need to act in advance to prevent pedestrians from slipping on slippery surfaces. All these efforts literally pay off.
Here's how you can save on winter maintenance taxes
Landlords have the option to pass on the responsibility for sanding and clearing the area in the event of snowfall and ice to their tenants.
If this winter maintenance obligation is ignored, serious fines of several thousand euros are at stake – they are specified in the penalty catalog.
If the property owner assigns a commercial company to clear the snow, this can be claimed for tax purposes, according to Stiftung Warentest.
Savings of up to 4000 euros per year are possible because the tax office recognizes 20% of the expenses. The maximum is 20,000 euros.
It is crucial to document payments with bank statements as evidence for the tax declaration. For this reason, invoices should always be sent by bank transfer or direct debit.
According to the Federal Ministry of Finance, in this case, the 'reduction of tax for expenses related to domestic household employment' is applied. This provision is more detailed in Article 35a of the Income Tax Act.
In simpler terms, this means that consumers report the expenses incurred for winter maintenance on line 72 of the cover sheet of the tax declaration.
These expenses can be included as part of other household services. Gardening also falls into the same category.
Clearing sidewalks is considered a household service and is therefore not subject to tax. At the same time, this does not apply to road clearance, as indicated in the letter from the Federal Ministry of Finance.
In plain language, this means that the tax office recognizes only those expenses for winter maintenance that are incurred directly for one's own property, as they are considered budgetary.
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Landlords should be aware of the serious fines for ignoring winter maintenance obligations, which can reach several thousand euros. To save on winter maintenance taxes, homeowners and landlords can claim up to 20,000 euros annually for expenses related to snow removal, as long as they are documented with bank statements.