1. The key points
Under § 35a of the German Income Tax Act (EStG) you can deduct 20 per cent of the labour costs for household-related services, not from your income but directly from your income tax. Whether a clearance qualifies is not clear-cut: in its guidance the tax administration lists dissolving a household as not eligible. Individual jobs in an ongoing household, such as clearing out a basement or attic, can qualify if three conditions are met:
- In your household: the work is done in your flat, your house or the rooms that belong to it, such as a basement, attic or garage on the property.
- With an invoice: you have received an invoice that shows the labour costs.
- Not paid in cash: you paid into the company's account, for example by bank transfer. The tax office does not accept cash payments, even with a receipt.
2. What counts and what does not
Only labour costs qualify, including invoiced travel and machine costs. Material costs do not count. For disposal, the tax administration draws a distinction: pure disposal services such as refuse collection do not qualify, but disposal as an ancillary part of an eligible job does. How the tax office classifies the disposal share of a clearance depends on the individual case. The deduction is not guaranteed; if in doubt, the tax office decides case by case.
In its guidance on § 35a EStG the Federal Ministry of Finance lists removal services for private individuals as eligible. Services in the previous home can still count as provided "in the household" if they are closely linked in time to the move. Whether the tax office treats a clearance before moving out that way is an open question.
You cannot claim what others pay for, such as a clearance whose costs were covered by the Jobcenter or social welfare office. Only expenses you bear yourself qualify.
3. Invoice and payment
- Invoice in the name of the person claiming the deduction, with the address of the cleared home
- Labour costs shown separately; the tax office may not estimate the share. Ask the provider for this before placing the order.
- Payment into the provider's account, ideally by bank transfer
- Keep the invoice and bank statement. You do not have to enclose them with your tax return, but the tax office may ask for them.
- Enter it in the "Haushaltsnahe Aufwendungen" annex, for the year in which you paid
4. Maximum amount: €4,000 for everything together
The reduction is at most €4,000 a year. This amount does not apply per invoice but to all household-related services together, including cleaning help, gardening or care and support services. Married couples and others living together in one household only get the maximum once. Tradesperson services such as a renovation have a separate maximum of €1,200. And the deduction only helps if you pay income tax at all.
5. The flat of someone who has died: what heirs should know
This is a common misconception. § 35a EStG requires the service to be provided in the taxpayer's household. When heirs clear the flat of a relative who has died, it is usually not their own household, so the income tax reduction generally does not apply. It may be different if an heir lives in the inherited flat themselves; the Ministry of Finance guidance deals with that case separately.
There is another route instead: inheritance tax. The Federal Fiscal Court has ruled that the costs of clearing the deceased's flat and dissolving their household can be deductible as costs of settling the estate (judgment of 14 October 2020, II R 30/19). For the funeral, gravestone, grave upkeep and settling the estate together, a flat-rate amount of €15,000 is deducted without proof (§ 10(5) no. 3 ErbStG). Higher costs have to be documented.
But: this only has an effect if inheritance tax is due at all. Many inheritances within the family stay below the personal allowances. If in doubt, a tax adviser can tell you whether it is worth collecting the receipts.
6. Moving into a care home
If a relative moves into a home themselves and their previous flat is cleared, it depends on whose household it is. The clearance takes place in the household of the person moving out. If it is closely linked in time to the move, that person can try to claim the deduction in their own tax return, provided the invoice is in their name and paid without cash. However, the tax administration classifies dissolving a household as not eligible, so do not count on the deduction. If the children pay the invoice for their parents' flat, they generally cannot claim the costs in their own return, because it is not their household.
More on the steps before the clearance: checklist before a household clearance · after a death: clearing a flat after a death.
Sources (as of November 2026, without guarantee; in German): § 35a EStG · Federal Ministry of Finance – guidance on § 35a EStG of 9 November 2016 · § 10 ErbStG · Federal Fiscal Court, judgment of 14 Oct 2020 – II R 30/19