House construction & tax declaration

If any work was done only after moving in (for us, for example, silicone seals on the tiles and the windows), these can possibly be claimed as household-related services. Gardening work also counts.

This can be explained like that and is partly accepted by the tax office as craft services (due to lack of knowledge of the complete facts, processing without detailed review, or simply no interest in careful processing). However, in the case of a new building, it is not deductible expenses according to §35a Income Tax Act, as there are no renovation, maintenance, or modernization measures.

The current application letter regarding §35a Income Tax Act sees it somewhat differently, only excluding

"Craft activities within the scope of a new construction measure are not eligible. New construction measures are considered all measures arising in connection with the construction of a household until its completion (see H 7.4 'Completion' Income Tax Notice)."

And a household is considered completed upon moving in. So if I have the garden done afterward, for example, that is tax-deductible.

The current application letter regarding §35a Income Tax Act sees it somewhat differently, only excluding

"Craft activities within the scope of a new construction measure are not eligible. New construction measures are considered all measures arising in connection with the construction of a household until its completion (see H 7.4 'Completion' Income Tax Notice)."

And a household is considered completed upon moving in. So if I have the garden done afterward, for example, that is tax-deductible.

Why not? Otherwise, people are always so precise. Sometimes it even comes down to 2 seconds...