When can I use the RUT-tax deduction?

October 5, 2015 11:09 am Published by

You can use the RUT-tax deduction for childcare. As of August 1, 2015, you are no longer permitted to use the RUT-tax deduction for homework help.

The work must be done in the home:
In order to receive the RUT-tax deduction, the (childcare) work must be performed in or in close proximity to the residence where the child lives. If the child lives alternately with his/her parents, then both homes are considered as the child’s residence. If the child lives in his/her own home, or in close proximity to the school during the week, then, that is also considered as the child’s residence.

In regards to the RUT-tax reduction for household work, the work must be performed in the home or close to the land belonging to the homeowner. Riding grounds and tennis courts are not considered as land that belongs to the homeowner and therefore, are not eligible places for tax reductions for “household work.”

Who is entitled to the RUT-tax reduction?
Only the parent(s) or other guardian(s) who have a legal responsibility for care of the child can receive the RUT-tax reduction.

Maximum amount:
The total tax reduction may not exceed 50000 kr for a fiscal year per person/legal guardian. Law (2011:1256). The Income Tax Law Chapter 67, Section 19.