Work types frequently raising questions about entitlement to the tax credit for household expenses

Typical jobs done in the home or holiday home are shown in the table below. 

 

Ordinary   household work, nursing and care

Entitles you to   the credit

No credit

Cleaning of   aquariums and terrariums

 

No

Professional   organisers’ work Professional organisers go over the customer’s home   systematically in cooperation with the customer, organising and making space.   They help the customer to dispose of unnecessary items and organise their   important possessions and papers better.

Yes

 

Cleaning of the   apartment (includes cleaning of both the old and new apartment when you are   moving)

Yes

 

Mold and mildew   cleaning of the home or holiday home and its furniture

Yes

 

Installation of   a digital set-top-box, DVD player or TV, and user guidance (also when you are   moving)

Yes

 

Leaf raking and   other maintenance of the yard or garden

Yes

 

Re-upholstering   of furniture

 

No

Waste transport

 

No

Going to a shop,   bank, pharmacy, etc.

 

No

Going to a shop,   bank or pharmacy when it is part of a more extensive service entitling to the   tax credit.

Yes

 

Walking a dog or   another pet when it is part of a more extensive service entitling to the tax   credit (even though, literally speaking, the work is not done in the   taxpayer’s home)

Yes

 

Sleep-school at   home (a sleep consultant comes to your home to help the family find a good   sleeping rhythm)

 

No

Garment care in   the home (laundering, ironing, repairing)

Yes

 

Transport service

 

No

Watering the   flowers in the home and garden

Yes

 

Nursing and   caring for children or for sick, disabled or elderly people in the taxpayer’s   home or holiday home

Yes

 

Home teaching or   additional tuition for children in the home

 

No

Helping children   with homework as part of a more extensive nursing or care service that   entitles to the tax credit

Yes

 

Cesspit emptying

 

No

Snow shovelling   and snow removal from the garden or yard

Yes

 

Nursing and   care, provided by your employer as a fringe benefit

 

No

Household work,   provided by your employer as a fringe benefit

 

No

Musicians,   orchestras or other performing artists requested to perform (e.g. in a   wedding or birthday party)

 

No

Removal service   and associated packing of personal possessions and dismantling and   reassembling of furniture

 

No

Assembling of   new pieces of furniture

Yes

 

The basic charge   for sheltered housing, and other associated charges (for rent, water, sauna,   electricity, meal service and garment care)

 

No

A service   voucher granted by a local government unit for the same household work,   nursing or care (irrelevant whether you have used the voucher or not)

 

No

Household work,   nursing or care in the personal facilities of a person living in a sheltered   housing unit, if the taxpayer has not received a municipal service voucher   for the same purpose

Yes

 

Catering, coffee   making and cooking service in connection with a family function at home

Yes

 

Piano tuning

 

No

Logging of trees   in the garden or yard or pruning of branches

Yes

 

Logging of trees   in connection with new construction

 

No

Chopping   firewood and collecting the chopped wood in a certain spot

Yes

 

Gardening and   planting

Yes

 

Weeding

Yes

 

Installation of   a robot lawnmower in the garden of your home or holiday home

Yes

 

Cooking

Yes

 

Home transport   of groceries and other supplies

 

No

Cutting the   grass or hedge

Yes

 

Ironing,   laundering and other garment care in the home

Yes

 

Planning, when   it is a minor part of a more extensive service that entitles to the tax   credit

Yes

 

Installation of   Venetian blinds

Yes

 

Installation of   a computer, and user guidance (also when you are moving)

Yes

 

Installation and   updating of software, and performing of virus checks on applications and files

Yes

 

Pest control in   the home or garden or yard

Yes

 

Security   services in a sheltered housing unit

 

No

Security and   guarding services (for example, alarm visits and control visits to an empty   apartment or holiday home)

 

No

Expenses arising   from service charges, devices or supplies and transport, travel and travel   time expenses in association with ordinary household work, nursing and care

 

No

Maintenance of   green walls, including leaf cutting, removal of yellow leaves, checking the   plants, dusting, etc.

Yes

 

Maintenance and   modernisation of the home or holiday home

Entitles you to   the credit

No credit

Maintenance and   modernisation (painting of the interior, wallpaper hanging, repairing or   changing the floor coating, renovating the bathroom or sauna, installation of   kitchen cupboards, installation of a central vacuum cleaning system)

Yes

 

Professional supervisor   work during a maintenance and modernisation project

Yes

 

New construction   of an apartment or building

 

No

Further   construction associated with new construction, and separate additional and   alteration jobs

 

No

Construction of   separate covered buildings and structures in the yard or garden

 

No

Maintenance and   modernisation of separate covered buildings and structures in the yard or   garden

Yes

 

Dismantling of   separate covered buildings and structures in the yard or garden, in full or in   part

 

No

Construction or   dismantling of lightweight structures (patios, terraces, light roofings,   jetties)

Yes

 

Glazing of a   terrace of patio included in the home when heat insulation is not installed

Yes

 

Expanding of the   apartment or building

 

No

Conversion of an   unheated space (attic or basement) and a storage room into a living space

 

No

Partial   modernisation of the apartment without changing its purpose of use (removal   of a supporting wall, changes to the room layout, building of a sauna)

Yes

 

Doing up a   detached house by painting it from the outside

Yes

 

Installation and   maintenance of an antenna for a detached house

Yes

 

Recladding of a   detached house and associated dismantling

Yes

 

Renovation of an   empty apartment, when the apartment is to be taken for the taxpayer’s own use   immediately after the renovation

Yes

 

Renovation of an   empty apartment (also if an estate pays for the renovation), when the   apartment is not to be taken for own use after the renovation

 

No

Condition   checks, measurements and surveys

 

No

Condition   checks, when they are part of more extensive maintenance or modernisation   that entitles to the tax credit

Yes

 

Installation of   security locks

Yes

 

Installation and   maintenance of alarm and security systems, and related service charges

 

No

Boiler cleaning   and boiler efficiency measurement

Yes

 

Maintenance of a   boiler oil burner

Yes

 

Cleaning,   measuring, adjustment and maintenance of ventilation equipment

Yes

 

Chimney sweeping

 

No

Maintenance and   modernisation of water pipes, the sewage system, the electric system, the   lighting system or data communications networks in the garden or yard of a   detached house or holiday home

Yes

 

Tiling, asphalt   paving and other coating work in the garden or yard

Yes

 

Building and   maintenance of a garden fence

Yes

 

Construction of   a drilled or other well in the garden or yard

Yes

 

New construction   of the garden or yard

 

No

Costs of   building a driveway within the garden or yard

Yes

 

Work done   outside the garden or yard (dredging; road building; wiring, cabling and   piping systems)

 

No

Installation of   electric wiring or a water piping system in an old holiday home

Yes

 

Connection   charges (relating to power, water, sewage, district heat and telecommunications   networks) of a detached house or a holiday home insofar as the charges are   considered to immediately follow from the maintenance and modernisation   performed in the garden or yard

Yes

 

Connection   charges of a detached house or a holiday home when the taxpayer has received   public financial support for repairs in the home

 

No

Construction of   a sewage system in a sparsely populated area

Yes

 

Upgrading,   improvement and repair of a heating system, installation and dismantling of   such systems, even when an energy subsidy available to heating system   conversion has been granted for the work

Yes

 

Installation of   a solar or ground heat system and an air source heat pump in a detached house   or holiday home

Yes

 

Maintenance of   an air source heat pump

Yes

 

Installation of   a home charging station for an electric car

Yes

 

Construction of   a pellet storage room

Yes

 

Separate   installation of household appliances and equipment (refrigeration equipment,   cooker, cooker hood, washing machine)

 

No

Installation of   household appliances as part of more extensive maintenance or modernisation   work that entitles to the tax credit (e.g. in connection with kitchen   renovations)

Yes

 

Installation and   maintenance of ICT equipment

Yes

 

Change,   maintenance and improvement of a jetty located adjacent to the garden or yard

Yes

 

Building a   swimming pool, hot tub, bathtub or the like in the garden or yard

 

No

Building a   compost bin

 

No

Maintenance and   improvements insofar as they are the shareholder’s responsibility in   accordance with the Limited Liability Housing Companies Act or the Articles   of Association

Yes

 

Maintenance and   improvements insofar as they are the housing company’s responsibility in   accordance with the Limited Liability Housing Companies Act, the Articles of   Association or a decision of the General Meeting.

 

No

Installation of   a chair lift for stairs in the home

Yes

 

Maintenance and   improvements of the interior of the apartment and balcony

Yes

 

Glazing of the   balcony of the apartment

Yes

 

Maintenance and   improvements of the outer surfaces of the apartment and balcony

 

No

Maintenance,   change and rekeying of the locks in the apartment

 

No

Installation of   an air source heat pump and a dish antenna outside the apartment or on the   balcony

Yes

 

The structures,   insulating materials and basic systems (heating, electricity, data   communications, gas, water, sewage, ventilation, etc.) of the apartment

 

No

Maintenance and   improvements in the interior of a garage or carport associated with the   taxpayer’s shareholding in the housing company

Yes

 

Maintenance and   improvements on the exterior of a garage or carport when the taxpayer is a   shareholder in a housing company and when the Articles of Association state   that the maintenance is the shareholder’s responsibility

Yes

 

Building and   maintenance of patios, terraces, light roofings, jetties, fences or tiling in   the garden or yard of an apartment in a housing company, and planting of   flowers and shrubs

Yes

 

Glazing of a   patio or terrace in the garden or yard of an apartment in a housing company   when heat insulation is not installed

Yes

 

Professional   supervisor work during maintenance and improvement of the apartment entitling   to the credit

Yes

 

Maintenance and   improvements in the home or holiday home insofar as the State, municipality   or another public body has granted financial support for the work

 

No

Financial   support granted to the housing company for maintenance and improvement work   for which the shareholder is responsible and which entitles to the tax credit

Yes

 

Maintenance and   improvements for which the shareholder is responsible and for which they pay   to the housing company in the form of charges or other payments

 

No

The portion of   maintenance and improvements paid by the insurance company

 

No

Asbestos survey

 

No

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