What is the three-month period?

What does the three-month period mean?

If you temporarily live in another location for work (maintaining two households), you incur additional meal expenses there – for example, because you have to provide for yourself at lunchtime or in the evening.

You can claim these additional costs as a flat-rate meal allowance – 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 home in Berlin on 01.03.2025 for a new job.
You can claim meal allowances from 01.03. to 31.05.2025:

• 28 Euro per day for each full day of absence
• 14 Euro on arrival or departure days

From 01.06.2025, 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 home (e.g. by moving at the work location), or
• You interrupt your work away from home 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 place of work or second home.
• With multiple interruptions, it can start again multiple times.
• The allowances apply for a maximum of three consecutive months, even for longer employment.