Home renovation costs can be claimed as extraordinary expenses if they are exclusively due to illness or disability.
A prerequisite for the recognition of these renovation costs is that they constitute reasonable, i.e. "customary," costs for adapting the house or apartment to the needs of the elderly or disabled.
This applies regardless of whether the work is carried out in a new build or installed in an existing property.
For tax purposes, it is likewise irrelevant whether the barrier-free modifications are made to an owner-occupied home or to a rented property.
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Examples of renovation measures that are eligible and recognised for tax purposes include:
- installation of a wheelchair ramp,
- barrier-free entrance to the house,
- widening of the garage,
- installation of a stairlift,
- conversion to a disability-accessible bathroom,
- conversion to a disability-accessible kitchen,
- installation of a sit-in bathtub with a door,
- conversion of a ground-floor room into a bedroom,
- widening of doors to allow wheelchair access,
- installation of a threshold-free patio door,
- installation of lower window handles and light switches,
- fitting of grab rails and supports in rooms.
Note:
It is necessary to clearly distinguish these disability-related renovation costs from other renovation measures.
Frequently asked questions
Frequently asked questions
Can renovation costs for age-appropriate living be claimed for tax purposes?
Yes, home renovation costs can be deducted as außergewöhnliche Belastungen (extraordinary expenses) if they are exclusively necessitated by illness or disability. The costs must be reasonable and customary for age-appropriate or disability-accessible features. This applies to both new builds and the renovation of existing homes.
Does it matter whether the property is rented or owned?
No, for tax purposes it is irrelevant whether the accessibility modifications are carried out in an owner-occupied home or a rented property. The decisive factor is solely the medical or disability-related necessity of the measure.
Which specific renovation measures are recognized for tax purposes?
Recognized measures include wheelchair ramps, barrier-free home entrances, stair lifts, accessible bathrooms and kitchens, walk-in bathtubs with doors, threshold-free terrace doors, doors widened for wheelchair access, lower window handles and light switches, as well as handrails and grab bars in rooms. The conversion of a ground-floor room into a bedroom also qualifies.
Must care-related conversion costs be separated from other renovation measures?
Yes, a clear separation of disability-related conversion costs from general modernization or renovation measures is strictly required. Only the costs solely attributable to a disability or illness are deductible as außergewöhnliche Belastung (extraordinary expenses). Appropriate documentation and, where applicable, a medical certificate should be available.
What does the requirement of 'reasonable costs' mean for conversion measures?
Reasonable costs are those that are customary and necessary for age-appropriate or disability-appropriate equipment. Luxurious features or those exceeding what is medically necessary are not recognized for tax purposes. The benchmark is the average expense for a comparable barrier-free solution.