Services paid for assistance in the household via service vouchers give rise to a tax deduction of 30% of the amounts paid. However, the tax-deductible amount is limited to EUR 1,810 (amount to be indexed) per year and per taxpayer.
For payments made as from 1 July 2013, the maximum tax-deductible amount has now been limited to EUR 920 (amount to be indexed) per year and per taxpayer.
The Act of 30 July 2013 implementing the above change was published in today’s Official Gazette.
