Deduction for home improvement services and household services for tenants, cooperative homeowners and apartment owners

In order to claim the tax deduction, you must pay for the work yourself. In other words, you cannot get a tax deduction for expenses paid through your rent, a maintenance account or provisions made by your housing association.

As a tenant, you are entitled to a deduction for renovation work you were under an obligation to have done if you lived in the property while the work was carried out. The work must be included in the list of approved home improvement services and household services.

This also applies if the expenses were deducted from your deposit. You must be able to document the work and payment from the landlord and that the expenses were deducted from your deposit.

You are only entitled to a tax deduction for home improvement services and household services for maintenance work carried out in the indoor or outdoor areas of the property which you have the right to dispose of.

If you are a tenant, this will appear from your tenancy agreement. If you are a cooperative homeowner or an apartment owner, this will appear from the articles of association of the property.

As a tenant, you are entitled to a tax deduction for home improvement services and household services for improvements made within your right of disposal or as agreed in writing with your landlord.

As an owner or cooperative owner, you are entitled to a tax deduction for home improvement services and household services for maintenance work and improvements made according to your individual right of disposal.

You are not entitled to a deduction if, according to the articles of association, the right to dispose of the work belongs to the board of the cooperative housing association or owners’ association, or if the articles say that a certain savings account or basic capital must be used to cover the expense.

You are only entitled to a tax deduction for home improvement services and household services for maintenance work carried out while you lived in the property. It is not important when you sold or gave notice on your apartment.