(2023) When can I claim relocation expenses as income-related expenses?

If your move is work-related, you can deduct the resulting costs as income-related expenses. A work-related reason is given in the following cases:

• Your employer relocates.
• You move because you have changed employer.
• Your employer has transferred you.
• You significantly reduce the distance between your home and workplace by moving. The daily travel time should be reduced by at least one hour.
• You move into or out of a company flat.
• You move to the place of work to end a second household.

The Hamburg Fiscal Court recently ruled that moving costs can also be considered work-related if the move leads to a significant improvement in working conditions, without a reduction in travel time or a change of workplace. This relief can be particularly assumed for the year 2020, which was affected by the COVID-19 pandemic. A move is considered work-related if it is to set up separate workrooms for both spouses in the new home, allowing them to work from home without disturbance. (Judgment of the Hamburg Fiscal Court, 23.02.2023, Case No.: 5 K 190/22, Revision VI R 3/23).