> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/betriebskostenabrechnungen/betriebskostenabrechnung/enthaltene-lohnkosten-nach-35a-estg.md). # Included labour costs under Section 35a EStG This section shows the **wage and labour costs under Section 35a of the German Income Tax Act (EStG)** included in the operating cost statement for the selected tenancy.
These amounts are **not additional operating costs**. They therefore neither increase an additional payment nor reduce a credit balance. The costs are already contained in the respective operating cost items and are only shown here in addition, so that the tenant can use them in their income tax return if applicable. #### The legal background Section 35a EStG allows taxpayers a tax reduction for certain household-related services and tradesmen's services. For household-related services, 20% of the expenditure can be taken into account, up to a maximum of €4,000 per year. For tradesmen's services for renovation, maintenance and modernisation measures, 20% of the expenditure can likewise be taken into account, up to a maximum of €1,200 per year. For subsections 2 and 3 the following applies: only labour costs are eligible, and an invoice and payment into the service provider's account are generally required. Tenants can also use this tax reduction, even though they did not engage the tradesmen or service providers themselves. The Federal Fiscal Court has ruled that tenants can also claim Section 35a EStG where the contracts with the service providers were concluded by the landlord, the manager or an owners' association. The tax-relevant cost shares are shown comprehensibly in the operating cost statement, so that the tenant can see which share is attributable to them. #### Typical examples are:
Caretaker Caretaker services can include shares of labour costs, for example for: * checking and looking after the communal areas * smaller cleaning jobs * looking after the outdoor facilities * winter services * replacing light bulbs, where billed as labour * operating or checking technical systems * organisational activities as part of household-related services {% hint style="info" %} Not everything billed under "caretaker" is automatically eligible for tax relief. Administrative work, general organisation, material costs or activities that are not recoverable should not be shown as labour costs under Section 35a. {% endhint %}
Chimney sweeping Chimney sweep and chimney cleaning costs can be tax-relevant where they are eligible labour, travel or tradesmen's costs. Possible items are: * chimney cleaning * chimney sweep services * measurement and inspection work * fireplace inspection * flue gas route inspection
Heating costs With heating costs a particularly careful distinction has to be made. Not all heating costs are labour costs. Fuel, energy consumption, material or pure consumption costs are not part of the labour cost share. Certain shares of labour costs can, however, be tax-relevant, for example for: * heating maintenance * repairing the heating system * flushing or caring for underfloor heating * maintaining oil tank systems * tank cleaning * maintaining pumps * maintaining waste water backflow protection * maintaining or repairing water installations * maintaining or repairing gas installations * maintaining or repairing electrical systems
Building and house cleaning This can include, for example: * cleaning the stairwell * cleaning corridors, entrance areas and communal areas * cleaning the cellar, where communal areas are concerned * cleaning windows in communal areas * cleaning glass surfaces, doors or handrails in communal areas
Garden and outdoor facility maintenance This can include, for example: * mowing the lawn * trimming hedges * pruning trees and shrubs * removing leaves * looking after beds, paths and green spaces * removing weeds * disposing of green waste as an ancillary service to garden maintenance * looking after the outdoor facilities within the property
Winter services and pavement cleaning This can include: * clearing snow from pavements * gritting pavements * removing black ice * clearing and gritting services on the approaches to the house * cleaning the pavement With winter services the distinction matters: the Federal Ministry of Finance's catalogue distinguishes between the roadway and the pavement. The pavement can be eligible, but care is needed with the roadway. In the specific context of a tenancy the Federal Fiscal Court has recognised snow clearing as a household-related service, as far as it did **not** concern the roadway. You can find further information on this [**here**](https://esth.bundesfinanzministerium.de/esth/2021/C-Anhaenge/Anhang-27b/II/anlage-1.pdf?__blob=publicationFile\&v=2).
Lifts and technical inspections Possible examples: * maintaining the lift * repairing the lift * the lift emergency call system, where eligible * technical inspection services for lifts * technical inspection services for stairlifts * maintaining technical safety equipment
Smoke alarms, CO₂ warning devices and safety equipment Relevant items here can be, for example: * testing the function of smoke alarms * maintaining smoke alarms * maintaining CO₂ warning devices * maintaining fire extinguishers * maintaining fire protection equipment * certain technical inspections of systems
#### Show only labour costs, not material costs It is important that full invoice amounts are not simply carried over for the statement under Section 35a EStG. In principle **only the labour costs** are eligible. These also include machine and travel costs charged. Material costs and goods supplied are generally not taken into account. The share of labour costs has to be apparent from the invoice or from a comprehensible breakdown. A percentage breakdown by the issuer of the invoice is permissible. A mere estimate by the taxpayer, on the other hand, is not sufficient. With maintenance contracts the share of labour costs can also be shown in an annex to the invoice. #### Payment must have been made without cash For recognition for tax purposes, Section 35a EStG generally requires an invoice and payment into the service provider's account. Cash payments, cash deposits or partial cash payments, on the other hand, are **not** recognised.