Steuervergünstigung für Handwerkerleistungen

"O wie fein, o wie fein, der Glaser setzt die Scheiben ein..." Seit 2006 sind Handwerkerleistungen in weit größerem Umfang steuerbegünstigt als vorher. Nun können Rechnungen für jegliche Renovierungs-, Erhaltungs- und Modernisierungsmaßnahmen an der selbst genutzten Wohnung von der Steuerschuld abgezogen werden. Als Auftraggeber müssen Sie aber unbedingt die formalen Anforderungen kennen und beachten, damit das Finanzamt den Steuerbonus gewährt.

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1. Verbesserte Steuervergünstigung für Handwerkerleistungen

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2. Welche Handwerkerleistungen begünstigt sind

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Anrechnung von Versicherungsleistungen

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Schornsteinfeger

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Überprüfung des Feuerlöschers

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Reparatur und Wartung von Haushaltsgegenständen

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Stimmen des Klaviers

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Dichtheitsprüfung von Abwasserleitungen

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Arbeiten im Garten

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Prüfarbeiten, Gutachtertätigkeiten

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Entsorgungsarbeiten

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Reparaturen von Elektrogeräten

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a) Begünstigt sind nur Arbeitskosten

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b) Begünstigt sind Erhaltungsaufwand und Herstellungsaufwand

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Xxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx

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Xxxxxx xxxxx Xxxxxxxxxxxx

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c) Nicht begünstigt sind Arbeiten im Zusammenhang mit einer Neubaumaßnahme

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d) Begünstigt sind Arbeiten nur "in" der selbst genutzten Wohnung

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Arbeiten im Handwerksbetrieb

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Arbeiten außerhalb der Grundstücksgrenzen

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Ausbaubeiträge für die Gemeindestraße

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Anschluss an Abwasserentsorgungsanlage

Xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xxxxxx xxxxXxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxx xxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx, xx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxx, xxx xxx XXX xxxxxxxxx xxxxxxxxx xxx: Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx.

Keine Steuervergünstigung

Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxx xxxxxx xxxxx xx Xxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, xx X xxxxxxx.

e) Begünstigt sind Arbeiten auch in der ausländischen Wohnung

Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx XxxxxxxxxxXxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx, xxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxx xxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx. Xxxx Xxxxxx xxx Xxxxxxxxxx, xxx xx Xxxxxxx xxxxx xxx xxxxxx Xxxxxxx xx Xxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx xx Xxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxx xx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxxx xx Xxxxxxx xxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxx XXX xXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

f) Begünstigt sind nur Aufwendungen, die nicht anderweitig absetzbar sind

Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx

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Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxxxx, "xxxxxx" xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxx

Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xx xxxxx Xxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxx XXxXx.

Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxxxx, "xxxxxx" xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxx, xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxx

Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xx XXxXx. Xxxx xxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xx x, xxx. x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxx. Xxxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.

g) Begünstigt sind nur Baumaßnahmen ohne öffentliche Förderung

Xxxxx xxxxxxxxxxx xxxx xx xxx XXxX xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx XXxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx XxXxXxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

Xx XXxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxxx Xxxxxxxxx xxx XXxxXxxxxxxxxx xx xxxxxxxxxx xx xx xxx xx xxx Xxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x. x. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxx x xxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx xx.xx.xxxxx.

Xx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxx xxxxxxx xxxxxx xxx xxx Xxx. x XXxX, xx xx Xxx. xxx Xxxx x XXxXx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx, xxx x.X. "Xxxxxxxxxxxxx xxxxxxx" xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, xxx x.X. xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx. Xxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.

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3. Wer die Steuervergünstigung beanspruchen kann

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx. Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx. XxxxxxxxxxxxxXxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxx.

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a) Wohnungseigentümer

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxx xx xxxxxx xxxxxxxxxx xxx, xxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx.

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Xxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx

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b) Mieter

Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxx xxxxxxxxxx xxxxx, x.X. xxx Xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxx.

Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.

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Xx Xxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxxxxxxxxx xXxxXxx. Xxxxxx xxx Xxxxxxx xxxxx.

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Xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xx xxx XXxX xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx x xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.

c) Auftraggeber-Pool

Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx. XxxxxxxxxxxxxXxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx, xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx. Xxxxxxxxxxxxx xxx, xxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxXxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx x.x. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxx xxx.

d) Heimbewohner

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxx, xxxx xx Xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.

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Xxxx xxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx xXxxxx xx.

e) Wohnungsnutzer bei unentgeltlicher Überlassung

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4. Wie hoch ist die Steuervergünstigung?

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5. Was Sie zum Steuerabzug wissen müssen

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Wie Sie den Steuerabzug beantragen

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Abzugshöchstbetrag wird nicht zeitanteilig gekürzt

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Steuerabzug erfolgt im Jahr der Zahlung

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Wie der Steuerabzug bei Einzelveranlagung erfolgt

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Wie der Steuerabzug bei nichtehelicher Lebensgemeinschaft erfolgt

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Wie Sie den Steuerabzug bereits während des Jahres bekommen

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Steuerabzug auch durch Rücktrag oder Vortrag in anderen Jahren möglich?

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Begünstigt sind Handwerkerleistungen neben haushaltsnahen Dienstleistungen

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6. Handwerkerleistungen als außergewöhnliche Belastungen

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7. Keine Doppelförderung bei energetischer Sanierung

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8. Handwerker hat keine Pflicht zur Steuerberatung

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9. Zeitpunkt des Kostenabzugs bei Mietern und Wohnungseigentümern

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Regelung der Finanzverwaltung mit Wahlrecht

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Die aktuelle Auffassung des Bundesfinanzhofs

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10. Möglichkeit zur "Nachbesserung" bei fehlenden Unterlagen

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11. Fotovoltaikanlagen: Abzug von Handwerkerleistungen nach § 35a EStG

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