When can I claim relocation expenses as income-related expenses?
If your relocation is work-related, you can deduct the resulting costs as income-related expenses. A work-related reason is given in the following cases, for example:
Your employer relocates.
You move because you have changed employers.
Your employer has transferred you.
You significantly reduce the distance between your home and workplace by moving. The daily travel time should be reduced by at least one hour.
You move into or out of a company flat.
You move to the place of work to end a second household.
Note
Expenses incurred by the taxpayer for a move to another home to (first) set up a home office are not deductible as income-related expenses (BFH ruling of 05.02.2025, VI R 3/23, BStBl 2025 II p. 650).
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