(2024) 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.