(2025)
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.
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).
