New construction - what are the options for tax deduction?

It is not necessary that you have already moved in. It is sufficient if the house is habitable. From then on, craftsmen services can be claimed for tax reduction.

Completely correct. Therefore, the rule is: As soon as the house is ready for occupancy - register your residence!

From that point on, all craftsmen services are tax deductible.

But beware: The home must at least have doors, windows, an electricity and water connection, sanitary facilities, and heating. Only then is it considered ready for occupancy.

But there are already tax offices that reject this. And only €1200 per year are deductible?!

There are already tax offices that reject this.

And only 1200€ per year is deductible, right?!

In case of rejection, file an objection. I knew the rule: once the new household is established, further expenses can also be deducted. And the 1200€ is the possible reimbursement; you can deduct 6000€ – which is of course quickly used up. And, as I recently found out during my research, craftsman services are only a subgroup of household-related services. You can deduct a total of 20k€ for these and get a 4k€ reimbursement. That means the move, for example, is additionally deductible. I had the outdoor facilities done only after moving in; I will definitely declare that, and as I said, the move. Ask me in two months if it worked out.

Outdoor facilities, additional electrical work after occupancy, all of this was recognized here 100% and tax-advantaged.

With us as well... The move was in January 2016. I then claimed the landscaping costs. But it was only possible for personnel costs and up to a maximum of 6,000 euros... I then received 1,200 euros reimbursed. If you do everything in one year, it's obviously not ideal. Better to spread it out over the years...

You can also talk to them about the invoicing. The interest is zero anyway; for a healthy business, it is only important to get your money, whether in November or February does not matter.