ᐅ New Construction – What Options Are There for Tax Deductions?

NatureSys schrieb:

It is not necessary to have already moved in. It is sufficient that the house is habitable. From that point on, contractor services can be claimed for tax deductions.

Absolutely correct. Therefore, as soon as the house is ready for occupancy – update your residence registration!

From then on, all contractor services are tax deductible.

However, be careful: The home must have at least doors, windows, electrical and water connections, sanitary facilities, and a heating system. Only then is it considered ready for occupancy.

However, there are already tax offices that reject this.

And only 1200€ (about 1300 USD) per year can be deducted?!

RotorMotor schrieb:

But there are already tax offices that reject this.

And only €1200 (about $1300) per year is deductible, right?!

In case of rejection, file an appeal. I was aware of the rule: once the new household is established, you can also deduct additional expenses.
The €1200 (about $1300) is the possible refund; you can deduct up to €6000 (about $6500) – which is quickly used up, of course. And, as I recently found out during my research, skilled trades services are only a subgroup of household-related services. You can deduct a total of €20,000 (about $21,600) and get a refund of €4000 (about $4300). This means that moving costs, for example, are also deductible.
I had the outdoor facilities done only after moving in, so I will definitely claim that, as well as the move itself. Ask me again in two months whether it worked out.

Outdoor facilities and additional electrical work after occupancy were fully recognized and eligible for tax incentives here.

Same here... We moved in January 2016. I then claimed the landscaping costs. However, this was only possible for labor costs and up to a maximum of 6,000 euros (about 6,420 USD)... I ended up getting 1,200 euros (about 1,280 USD) reimbursed. If you do everything within one year, it’s obviously not ideal. Better to spread it over several years...

You can also discuss invoicing with them. Interest rates are zero anyway, so a healthy company only cares about receiving its payment, whether in November or February doesn’t matter.