Which accommodation expenses can I deduct?
As part of the dual household management, you can deduct the costs for overnight stays in your second home. Only proven costs are recognised, not flat rates. A second home can be a rented flat, a hotel room, or your own house.
Rented flat:
If you use a rented flat, you can claim the rent, additional costs (e.g. heating, electricity), and expenses for necessary furnishings (e.g. table, bed, wardrobe). Items up to 800 Euro net can be deducted immediately; more expensive items must be depreciated over their useful life (e.g. 13 years for furniture).
Hotel:
If you use a hotel, you can deduct the actual proven accommodation costs. If the accommodation price includes meal costs, the deductible amount is reduced by 20% for breakfast and 40% for lunch/dinner of the meal allowance.
Owner-occupied flat:
If you use an owner-occupied flat, you can deduct the additional costs, interest on loans, and depreciation up to the amount of the comparable rent for a reasonable flat.
Maximum amount of 1.000 Euro per month:
There is a cap of 1.000 Euro per month for accommodation costs. This amount includes rent including operating costs, costs for furnishings, second home tax, and renovation. The maximum amount is considered an average value for the year – amounts exceeding this can be offset against lower amounts in other months.
Judgements and deviations:
- BFH judgement of 4.4.2019 (VI R 18/17): The Federal Fiscal Court ruled that costs for furnishings and household items do not count as accommodation costs and can be deducted in addition to the maximum amount of 1.000 Euro. These expenses only concern the use of the furnishings, not the accommodation itself.
- Court order of the FG Saarland of 20.5.2020 (2 K 1251/17): Costs for a rented parking space or garage are also not considered accommodation costs. They can be deducted in addition, even if the rental costs for the flat exceed the maximum amount of 1.000 Euro.
- BFH judgement of 13.12.2023 (VI R 30/21): The Federal Fiscal Court ruled that the second home tax cannot be deducted in addition to the maximum amount of 1.000 Euro, as it is considered a cost of using the accommodation and thus falls under the deduction restriction.
Additional tips:
- Tip 1: If the second home is owned by the employee, the actual expenses such as depreciation, interest on loans, and operating costs can be deducted up to the maximum amount of 1.000 Euro. Furnishings can be deducted additionally (BMF letter of 24.10.2014).
- Tip 2: A furnished flat usually incurs higher rent. If the rental contract does not include a breakdown of the rent for the flat and furniture, the rent can be apportioned using the estimation procedure under § 162 AO. The use of furniture can then be deducted additionally (BFH judgement of 4.4.2019).
- Tip 3: If the purchase costs for the furnishings and equipment of the second home do not exceed 5.000 Euro, these costs can be recognised as necessary on a flat-rate basis without further examination (BMF letter of 25.11.2020).
