(2025)
When do I have my own household?
When do I have my own household?
To have a second household recognised for tax purposes, certain conditions must be met:
1. Own household at home location:
You must own or rent a property at your home location that you use for your personal needs. Your main place of residence must be there.
2. Financial contribution for single persons:
Single persons can only claim the second household if they financially contribute to the main household. This means: more than 10% of the ongoing monthly household costs must be covered (§ 9 Abs. 1 Nr. 5 EStG). The tax authorities scrutinise this strictly.
Tip: The Federal Fiscal Court ruled on 29.04.2025 (VI R 12/23) that no financial contribution needs to be proven if the main household is a single-person household. In this case, the cost-sharing check is waived.
Important: The ruling does not apply to children who only return to the parental home at weekends or to members of a multi-generational household.
3. Married persons:
Married people often find it easier, as the family usually stays at the home location and financial contributions are rarely questioned. A separate self-contained flat is often sufficient to justify the second household.
Financial contribution:
The Lower Saxony Finance Court ruled in 2019 that financial contributions to household costs can be made in various ways. This can be through direct payments, the purchase of household items, or costs for repairs and renovations. One-off payments are also possible. The Federal Fiscal Court confirmed this ruling and rejected the strict requirements of the tax authorities.
Case study:
An employee rented a flat at the work location but also lived in a room in his parents' house. In 2015, he contributed 3.160,47 Euro to household costs (food, utilities, window replacement). The tax office rejected this as proof of financial contribution. However, the court ruled in favour of the employee.
Reasoning:
- The financial contribution must relate to costs such as rent, operating costs, household items, and renovations. Other expenses such as holidays or leisure activities do not count.
- There is no fixed minimum limit, and contributions do not have to be made monthly. One-off payments are also permitted.
- To prove financial contribution, the actual costs of the household must be disclosed.
Tips:
- If the tax office rejects the second household due to a lack of cost-sharing, you can appeal and refer to the Federal Fiscal Court ruling.
- To avoid conflicts, you should regularly cover more than ten percent of the household's monthly costs.
- The Federal Fiscal Court ruling does not apply to children who only go home at weekends and use their childhood bedroom.
