Deductibility of a part-time caretaker
April 6, 2012 | 30,00 EUR | answered by Michael Herrmann
I work as a nurse 70% of the time, so I am not self-employed, and I own three furnished holiday apartments.
Since I always make sure that these apartments are rented out for longer than six months, I do not operate a business.
However, I need a part-time employee for 9 hours a week for repairs, cleaning, and maintenance for 450 euros gross.
Now my question: Can I deduct this activity related to the apartments, and if so, where?
In annex V, split for each apartment or ...?
Best regards
Dear inquirer,
First of all, thank you for your inquiry, which I would like to answer based on the information provided and in the context of your involvement in an initial consultation. The response will be based on the description of the situation. Missing or incorrect information regarding the actual circumstances can affect the legal outcome.
Even if you do not rent out the holiday apartments for commercial purposes, the expenses related to rental income are tax deductible. The expenses for the caretaker are considered advertising costs. Also deductible are the social security contributions that must be paid through the employment relationship.
These expenses should be declared in attachment V. It is recommended to separately list the caretaker costs and then enter one-third in each of the different attachments.
I hope that this information provides you with a sufficient overview of the situation in the context of your involvement and this initial consultation.
Sincerely,
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax Advisor
