can fulfil themselves. There are professional companies who reliably take over the winter service. Cost for the assignment of a winter service. They would not acknowledge the financial management as household services and lodged against the judgment of the FG (AZ. revision VI R 55/12). Their rationale is that a connection to the budget is not recognizable.

The budget would end up with the plot. Who has commissioned a winter service, should that indicate the costs as household services in the income tax return and rely on the procedure at the Federal. However, there is the requirement that the winter service has created an invoice for his services. For household services: 20 per cent of the expenses, maximum of 4000 euro per year, are tax included. The tax authorities rejected the request, opposition should be inserted. For details of tax advisers is grainy from Mannheim at any time available.