What is the three-month period?
What does the three-month period mean?
If you temporarily live in another location due to your job (maintaining two households), you will incur additional meal expenses there – for example, because you need to provide for yourself at lunchtime or in the evening.
You can claim a flat rate for these additional costs, known as meal allowances – but only for the first three months from the start of the second residence.
This is the so-called three-month period.
Example:
You move into a second residence in Berlin on 1 March 2024 due to a new job.
You can claim meal allowances from 1 March to 31 May 2024:
- 28 Euro per day for each full day of absence
- 14 Euro on arrival or departure days
From 1 June 2024, the entitlement to these allowances ends – unless the period starts again for certain reasons.
When does the period start again?
The three-month period starts again if:
- You change your second residence (e.g. by moving at the work location), or
- You interrupt your work at the external location for at least 4 weeks – e.g. due to:
- Holiday
- Illness
- Parental leave
- Company-related breaks
Legal basis: § 9 para. 4a sentence 8 EStG, BFH ruling: of 28.02.2013, VI R 90/10
Important:
- The period applies per work location or second residence.
- With multiple interruptions, it can start anew multiple times.
- The allowances apply for a maximum of three consecutive months, even for longer employment.
