New construction: Are craftsmen services tax-deductible after moving in?

There is a flat 20% cost reimbursement on the wage portion up to a max of €6000 per year = €1200 reimbursement per year.

However, there are conditions. Ready for occupancy, I mean already occupied (uncertain), invoiced and not paid in cash (bank transfer). The wage portion must be specified, i.e. "Driveway constructed, €50/sqm" is not enough because materials are included.

, that's exactly right. You basically get VAT back on your salary. And the work services must be itemized separately on the invoice.

How is it with the move? Can you deduct that?

Is the financial saving worth it if you still live in a construction site (at least outside)? With €1,200 of wage share and a marginal tax rate of 42%, you get a manageable amount back. Waiting especially for that, I personally don’t find sensible.
If for financial reasons the outdoor facilities are only done later anyway, then of course.

As I understand it, it is not a maximum of €1,200 that you deduct from your taxable income, meaning you only get your marginal tax rate × €1,200, but it actually concerns your payable income tax (the tax liability) from which this amount is deducted.

So 20% of max. €6,000 of pure wage costs for household-related services per year can be directly deducted from the income tax to be paid.

Only if it is work-related (i.e. significantly shorter commuting distance afterwards). So the move.

How does it work with the move? Can you deduct it?

If you can reduce your daily commuting time (round trip) by at least 1 hour through the move, while still having a daily travel time considered normal during rush hour, then you can deduct everything as work-related expenses, or at least a flat rate of 7xx euros.

Otherwise, you can generally deduct the costs of the moving company as a household-related service, meaning you can deduct 20% of the labor costs from your tax liability. But only by bank transfer and the labor costs must be itemized as such.

We scheduled gardening work. It was included for 3 months. It was accepted for tax purposes.