No special expenses for self-performed home renovation

Expenditures for the renovation of living space (including repair costs, energy-saving measures, and manufacturing costs) are then classified as Special edition deductible if the renovation is carried out under the direct order of the taxpayer by a authorized entrepreneurs As the UFS (GZ RV/2699-W/08 of 10.12.2008) recently confirmed, material calculations alone do not meet this requirement. Therefore, no special discount for self-assembly It is possible! This also applies when the taxpayer cannot afford to hire a professional or when self-assembly is significantly cheaper. The background to this strict provision (Section 18(1), Z 3 lit c EStG) is the Fighting against mistakes.

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