The German Federal Fiscal Court (Bundesfinanzhof, BFH) must now decide whether a home emergency call system installed in a private residence qualifies as a household-related service and can therefore be claimed for tax relief.
So far, the Saxony Fiscal Court and the Baden-Württemberg Fiscal Court have ruled that an emergency call system installed in a private household does constitute a household-related service. However, an appeal has been permitted. The case is currently pending before the BFH under reference number IV R 7/21.
If the tax office reduces the deductible costs, an objection should definitely be filed, referring to the above case, and a suspension of proceedings should be requested.
(To date, the BFH has only ruled that an emergency call system in “assisted living” arrangements can be considered a household-related service for tax purposes. A ruling regarding private households will therefore still be required [VI R 14/21].)
If you have further questions, we will be happy to assist you.
Roman Guscharzek, tyskrevision
info@tyskrevision.com