When can single people claim dual household expenses?
Single individuals can also deduct the costs of maintaining a second household as work-related expenses, provided they maintain their own household outside the place of employment. This household must:
- be the centre of life interests,
- be used from own or derived rights,
- be managed independently or jointly,
- and generally involve a financial contribution to household costs.
New legal ruling: No proof of cost sharing for single-person households
According to a recent ruling by the Federal Fiscal Court (BFH dated 29.04.2025, VI R 12/23), no financial contribution needs to be proven for a single-person household. The reasoning: If a person alone bears the costs for their household, proof of cost sharing is unnecessary – regardless of whether the funds come from income, BAföG, loans, or gifts.
The case before the BFH
A single student with their own living area (including kitchen and bathroom) in their parents' home maintained a second flat at their place of study. Although he contributed only minimally to the household budget, the BFH recognised his main residence as his own household – as he lived there permanently and managed independently.
Requirements for maintaining a second household
- Your own flat at the place of employment,
- your own household at the centre of life (e.g. in your parents' home),
- actual stay in the household outside the place of employment,
- professionally motivated second household.
Merely "keeping" a room for occasional visits is not sufficient.
Restrictions and exceptions
1. Younger children in the parental home
Working children who continue to live in just a room in their parents' household after training or studies are often not considered to be the owners of their own household – even if they contribute financially. The household is usually still managed by the parents (see FG Münster, judgement of 07.10.2020, 13 K 1756/18 E).
2. Multi-generational households
In multi-person households, a noticeable financial contribution to living costs is required. How high this must be is not rigidly regulated according to the BFH (judgement of 12.01.2023, VI R 39/19). However, it is sensible to orientate towards the ten per cent limit of household costs.
Tax tip
The tax authorities have so far required a cost contribution of more than 10% of household costs. The BFH has relaxed this rigid limit but emphasises the importance of an appropriate contribution in multi-person households. An ongoing or fixed contribution is not mandatory but helpful for providing evidence.
