How can I claim multiple weekly trips home?
As part of maintaining a second household, only one family journey per week is recognised as a deduction for work-related expenses. If you travel home more than once a week, you have an option:
- Either you claim one journey home per week and can simultaneously deduct accommodation costs and meal allowances for the first three months as work-related expenses for maintaining a second household.
- Or you can alternatively claim all journeys home using the distance allowance of 0.30 Euro per kilometre (0.38 Euro from the 21st km) as work-related expenses. These are considered journeys between the second home and the workplace. In this case, you cannot deduct overnight costs and meal allowances for the first three months.
The second option is advisable if you travel home frequently and have low overnight costs at your second residence. You should also note that for the second option, journeys not made with your own car can only be deducted up to a maximum of 4.500 Euro. You can exercise this option only once per calendar year for the same second household. If, for example, you change jobs and work locations within a year, a new second household is established, and you have a new option.
What costs can I claim for the journey there and the last journey home?
As part of maintaining a second household, you can deduct the costs for the first journey from your main home to the second home and for the last journey home as work-related expenses.
The amount you can claim depends on the choice of transport:
- You use your own car: 0.30 Euro per kilometre driven or km cost rate.
- You use a motorcycle or scooter: 0.20 Euro per kilometre driven.
- You use public transport (including plane): actual costs as evidenced.
