(2021) When is a second household recognised?

A prerequisite for the tax recognition of a second household is that you maintain your own household at your home location. The household is a furnished flat that forms your centre of life and where you maintain your household. You must use the flat as an owner or tenant or from a joint or derived right of use (e.g. in your partner's flat).

Since 2014, another requirement is that you contribute financially to the costs of the main household. For married couples, the own household is usually always where the family lives. If you are single, the recognition of your own household plays an important role in the deductibility of costs for the second household. It is not sufficient if you occupy a room in your parents' house or flat, even if you contribute to the rent.

A separate furnished flat is necessary, which you use as an owner, tenant or subtenant. You must maintain a household there, i.e. determine or significantly co-determine the household management. If you can prove at least two trips home per month, it is generally assumed that this is your centre of life.