Deduct paving work from taxes

So suppose the house is ready for occupancy on 1.10.18. Moving in is on 5.10.18. That means from now on the household exists. Registration is changed on 10.10.18.
Must the execution period and invoicing be after 10.10.18? Or is only the invoicing date relevant? Or is no proof of the registration certificate necessary?

The important thing here is always the service date, not the invoice date

We did the earthworks in August, paid in October, and submitted in the new year. Move-in 31.10

was fully credited

Paving work was commissioned after moving in, was fully credited. For the first one, they still wanted the invoice, for the second we sent it along right away. There were no other problems. They were probably just glad that someone actually does this on invoice ^^

Exactly... that anyone even has an invoice... that already makes them happy.[emoji3]

Important here is the payment by bank transfer. Cash payment is harmful.

With this judgment dated 13.7.2011, VI R 61/10 (BStBl 2012 II. 232), the BFH ruled that [...]

Thank you again very much!

I became aware of this presentation sometime in the summer of 2017 when submitting the tax return. The services in question were carried out a few weeks/months after we moved into the finished house (also re-registration) and were of course paid by bank transfer. Nevertheless, the tax office decided otherwise; now we are waiting for the response to the objection.

In our case, it concerns the construction of a fence, the creation of a lawn area in the garden, and the construction of an attic cover on the garage.

The maximum reimbursement is €1200. It would probably be best to spread the work over several calendar years.