Haushaltsnah

Haushaltsnah, a German term translating to "household-related" or "household-near," is commonly used within the context of tax law and social policy in Germany. It refers to services or activities that are directly connected to private households and are performed within the personal living environment of individuals or families.

In the realm of taxation, "haushaltsnah" services often qualify for specific tax deductions or allowances. For example, taxpayers can claim a portion of expenses incurred for household-related services such as cleaning, gardening, child or elderly care, and minor repairs, provided these services are conducted within their private residences. This provision aims to promote the formal employment of domestic workers and ensure compliance with labor regulations.

The scope of "haushaltsnah" services is regulated by the German Income Tax Act (Einkommensteuergesetz). Typically, up to 20% of eligible costs (with a maximum limit) for such services can be deducted from taxable income. Payments for these services must be made through traceable means, such as bank transfers, to qualify for tax deductions.

The concept of "haushaltsnah" is also relevant in social security policies, emphasizing the importance of supporting domestic employment and ensuring fair labor conditions. It underscores the German government's efforts to facilitate legal employment within private households while providing financial incentives for taxpayers.

Overall, "haushaltsnah" plays a significant role in the intersection of social policy and tax regulation, aiming to promote formal employment in private households while offering financial relief to taxpayers for household-related services.