The Federal Fiscal Court (BFH) has clarified that the tax relief under Section 35a of the Income Tax Act does not apply to a home emergency call system without direct emergency assistance (case reference: VI R7/21). The case in question involved a home emergency call system that only provides a 24-hour connection to a service center. The claimant had installed a corresponding home emergency call system in her home. However, the tax office refused to recognize the expenses as a household-related service. The tax court upheld the claim. The case ultimately ended up before the BFH.
According to the BFH, the tax reduction pursuant to Section 35a EStG can only be claimed for services that are provided directly in the taxpayer's household. This requirement was not met in this case, as the claimant essentially paid for the on-call service and emergency notification by the home emergency call system; however, the services, including the notification of third parties for on-site assistance, were provided outside the claimant's home and are therefore not attributable to her household. This ruling differs from an earlier decision of the BFH regarding an emergency call system in a retirement home via a so-called beeper, through which the emergency immediate assistance was provided directly by a care worker.
Source and further information: bundesfinanzhof.de
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