Claim Plant Design as Tax Deduction

Tax Deductibility of Plant Design and Care (Germany)

⚖️ Important notice – not tax advice

This page contains general information on the tax treatment of our services in Germany (as of April 2026). It expressly does not replace individual tax advice in a specific case. We do not provide tax consultation within the meaning of § 1 of the German Tax Consultancy Act (StBerG). Please always discuss specific projects with your tax advisor.

In Germany, many of our services – from rooftop renovations to ongoing care – are tax-deductible. This overview summarises the main levers.

1. Private Households: § 35a EStG

§ 35a of the German Income Tax Act gives our private clients direct tax reductions – in two “buckets”.

Craftsman Services (Abs. 3)

• 20% of labour costs (incl. travel and machinery), up to €1,200 tax reduction per year (matches €6,000 in labour costs).
• For renovation, maintenance and modernisation in your own household (owned or rented).
• What qualifies with us: redesign of an existing rooftop terrace, replacement or replanting of planters, installation/maintenance of irrigation systems, installation of pergolas, tree cutting, interior moss-wall installation.
• What does not qualify: first-time installations on new-builds (counted as “production costs”); material costs (only labour qualifies).

Household-Related Services (Abs. 2)

• 20% of costs, up to €4,000 tax reduction per year (matches €20,000 in expenses).
• For recurring activities within the household.
• What qualifies with us: ongoing garden care, irrigation, substrate maintenance, seasonal plant rotation, on-call care contracts.

Requirements (both buckets)

• Invoice with separately itemised labour and material costs.
• Bank transfer payment to the service provider’s account – cash payments are not accepted by the tax office.
• The service must be performed in the client’s household (including garden, rooftop terrace, balcony, secondary residence within the EU/EEA).
• Cannot be combined with public grants for the same measure.

Example: You commission new planting and an irrigation system for your rooftop terrace. Invoice: €12,000, of which €5,000 is labour. Tax reduction: €1,000 (20% of €5,000, under the €1,200 ceiling).

2. Landlords, Investors, Owners with Letting Intent

If the property is let or intended to be let, our services are treated as income-related expenses (Werbungskosten, § 9 EStG) against rental income.

• Immediately deductible: repair, maintenance and care expense (ongoing garden care, replacement of damaged plants, irrigation maintenance).
• Depreciated over useful life (AfA): production costs or material additions – e.g. first-time rooftop terrace build, pergola construction, outdoor kitchen as fixed building component. Depreciation rates follow the official AfA table.
• Near-acquisition expenses (§ 6 Abs. 1 Nr. 1a EStG): expenses within the first three years after acquisition that exceed 15% of the building’s acquisition cost are treated as production costs – deductible only via AfA. Early alignment with your tax advisor helps here.

3. Companies and Office Greening

For our business clients, our services are generally fully deductible as operating expenses (§ 4 Abs. 4 EStG).

• Immediate deduction: care, maintenance, irrigation, substrate changes, plant replacement – ongoing expense, fully deductible in the year incurred.
• Low-value assets (GWG): individual planters or plants with acquisition cost up to €800 net can be fully written off in the year of purchase (§ 6 Abs. 2 EStG). Between €250.01 and €1,000 net, a five-year pool depreciation applies (§ 6 Abs. 2a EStG).
• AfA for larger installations: office greening with moss walls, larger plant objects, irrigation technology are depreciated over their operational useful life (typical values: plants 3–5 years, irrigation systems 10–15 years).
• VAT: if your business is entitled to input-tax deduction, the 19% VAT is generally fully recoverable. Your net costs decrease accordingly.

Additional lever: maintenance contracts reduce monthly ongoing expense and can be budgeted like any other operating cost – no capitalisation required.

4. Invoice Requirements for the Tax Deduction

So your finance team or tax advisor can process smoothly, we provide compliant invoices by default, including:

• full address of both parties, invoice number and date;
• separate breakdown of labour, travel, machinery and material costs (per § 14 UStG and § 35a EStG requirements);
• clearly stated service dates and location;
• VAT (19%) and tax ID / VAT ID shown.

Payment by bank transfer only – required by § 35a EStG for tax recognition.

5. Combination with Public Grant Programmes

Relevant in Berlin:

• GründachPLUS (Berlin Senate for Environment, Mobility, Consumer and Climate Protection) – grants for extensive/intensive green roofs.
• KfW individual measures (BEG EM) – indirectly relevant for energy-related accompanying measures in façade and roof renovation.

Note: measures already publicly funded are generally excluded from § 35a deductions – double funding is not accepted by the tax office. We help you find the optimal path.

6. Our Offer: Tax-Compliant Documentation

On request, in addition to the invoice, you receive:

• a service documentation (before/after photos, hours per trade, material lists);
• a care record (irrigation log, substrate analysis) – relevant for establishment guarantees and income-expense proof;
• for companies: a cost-centre breakdown and inventory for fixed-asset accounting.

You get year-end-ready documentation without rework.

Legal Notice and Disclaimer

1. Not tax advice within the meaning of the StBerG. The information on this page is general and informational in nature and serves as initial orientation only. It does not constitute tax advice within the meaning of § 1 of the German Tax Consultancy Act (Steuerberatungsgesetz, StBerG). Professional advice on tax matters is reserved by § 3 StBerG to authorised persons (tax advisors, attorneys, certified public accountants and others).

2. No individual recommendation. The tax matters described here are based on abstract rules of German tax law (in particular EStG, UStG, StBerG, AO) and on the administrative practice of the tax authorities. The actual tax effect in your specific case depends on your personal situation, the type and scope of the service, the timing of allocation, and the interpretation by the competent tax office and, where applicable, the tax courts.

3. Currency. Information as of April 2026. Tax law is subject to ongoing changes through legislation, court decisions and administrative directives. We review the content regularly but provide no warranty for accuracy, completeness or timeliness following changes in the legal framework. Grant programmes, ceilings, lump-sums and depreciation rates may change without notice.

4. No liability. We accept no liability for damages resulting from the application or non-application of the information presented here – in particular not for missed tax reductions, back-payments, late-payment surcharges or advisory costs.

5. Obligation to obtain individual tax advice. Please discuss any tax-relevant project before signing a contract and before applying the rules described here with a person authorised to provide tax advice (tax advisor, attorney, certified public accountant). Only such a person can give a binding statement tailored to your specific case and, where applicable, obtain a binding ruling from the tax office.

6. International scope. The rules described here relate exclusively to German tax law. Different rules may apply for taxpayers in Austria, Switzerland, other EU member states or third countries; we make no statement regarding those.

7. Sources. References to sections of the EStG, UStG, StBerG, AO etc. relate to the version applicable in Germany at the time of writing. References to public grant programmes (e.g. “GründachPLUS Berlin”) are based on publicly available information from the respective providers as of April 2026.

For invoice-related questions (separation of labour and material costs, VAT presentation, payment terms): info@greenworldorder.de · phone +49 176 40467534.

For tax questions: please contact your tax advisor.