Household-related employment relationships, point 74 tax return
September 25, 2011 | 25,00 EUR | answered by Dr. Yanqiong Bolik
Good day,
Here is my question:
In 2007, I declared a person at point 94-95 (Extraordinary burdens / Employment of a household help) with a total of EUR 624, without attaching any receipts. There were no queries or issues at that time...
Now in 2010, I wanted to enter the same information, but the forms have changed slightly and I then made these entries under point 75 (Employment relationships in the household / socially insured employment).. They now require proof/receipts from me... I later realized that I had slipped one line down..
I believe I should have made these entries at point 74, then no receipts would have been requested... Is that correct? If not, how should I proceed, as I have no receipts.
Thank you for your help.
Kind regards
Dear inquirer,
Thank you for your inquiry, which I will answer gladly and taking into account your efforts and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of information can change the tax result.
According to the law in 2010, the income tax of an employer for mini-jobs in private households is reduced by 20 percent of the expenses, up to a maximum of 510 euros per year. The tax reduction requires that the employment relationship in the private household is registered with the Knappschaft Bahn See. The employer will receive a certificate from the Minijob-Zentrale after the end of a calendar year to submit to the tax office. In this case, the expenses should be entered in line 74.
If the service was provided by an independent service provider, you can claim a tax reduction for the expenses for household services in line 76. Generally, a bill from the provider must be submitted. Payment must be made by bank transfer. Upon request, proof of the transfer must be submitted to the tax office.
I hope this information was helpful to you.
If there are still uncertainties, please feel free to use the inquiry function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 9332 2657
Email: info@zdbz.de
