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.