Deduct paving work from taxes

Yes, by the way, the tax office did not accept our tax return with reference to new construction measures. We have filed an objection referring to the above legal practice. The submitted measures were carried out after moving in and paid for after moving in. Let's see...

With this ruling of 13.7.2011, VI R 61/10 (BStBl 2012 II. 232), the BFH decided that artisan services are favored regardless of whether they represent maintenance or production expenses. The limit does not lie in the factual features "renovation, maintenance, or modernization measures," but in the factual feature "in the household." Only those artisan services that are provided within the spatial area of an existing household are favored. The BFH bases this view partly on the wording of § 35a para. 3 Income Tax Act, which explicitly includes renovation and modernization work, although such work can also constitute production costs, and partly on the purpose of the subsidy, namely to promote growth and employment.
In item 21 of the BMF letter of 10.1.2014 (IV C 4 - S 2296), it is regulated that artisan activities within the framework of a new construction measure are not favored. New construction measures include all measures related to the erection of a household up to its completion. This wording initially suggests that the previous administrative view has not changed. However, since a building is considered completed when all essential construction work is finished and the building is erected to such an extent that moving into the apartment is reasonable, all work incurred after moving into a new building is favored, since these works are carried out "in an existing household."

P.S.: In the year of moving in, we were credited for paving work and carport construction. Evidence of payments is important; cash payments are not recognized.

So let's assume the house is ready for occupancy on 1.10.18. Moving in is on 5.10.18. That means the household exists from that point. The registration is changed on 10.10.18. Must the execution period and invoicing be after 10.10.18? Or is only the invoicing relevant? Or is no proof of the registration certificate required?

Thank you very much, Egon. That has been very helpful for my next tax return. Karsten

So let's assume the house is ready to move in on 1.10.18. Moving in is on 5.10.18. That means the household exists from then on. The registration change is on 10.10.18.
Must the execution period and invoicing be after 10.10.18? Or is only the invoicing relevant? Or is no proof of the registration certificate required?

For us, the execution period was decisive, not the invoicing. And the tax office will probably only recognize a household after you have changed your registration. Other dates are simply hard to prove.

The magic words are completed here and existing budget.

Only construction measures after the re-registration of residence are deductible.