The tax reduction for household-related services and craft services can reduce the income tax substantially. 20% of the expenses, but a maximum of 1200 Euro, can be deducted from tax. The craft services must be provided in the budget of the Taxpayer. Granted it will only cost a discount for the work, but not for the cost of materials or Goods.
In the case law is disputed, however, whether the labour costs of a craftsman must be fully taken into account, if a part of this cost is attributable to Work performed in the workshop of the craftsman and not just in the household of the Taxpayer.
This was sent on 26. February 2018, a ruling of the financial court of Sachsen-Anhalt. The plaintiff requested in this case, the tax reduction for the fabrication, galvanizing, supply and installation of a door. The IRS denied you the discount for the portion of the expenses incurred for Working in the workshop of the carpenter.