Field help:
(2020)
Other costs related to the apartment
Enter here any other costs related to the apartment. This could include, for example:
- Legal expenses (lawyer, court),
- Expenses for obtaining the apartment, such as advertisement costs, broker's fees.
Important: In the case of having two households in Germany, the actual expenses for the accommodation can be deducted up to a maximum amount of 1.000 Euro per month upon proof.
UPDATED: the Federal Fiscal Court has decreed that the costs for the necessary furnishing of the second home in the context of double household maintenance for professional reasons do not belong to the accommodation costs, the deduction of which is limited to 1.000 Euro per month. On the contrary, expenses for furnishings and household equipment - if they are necessary - are additionally deductible in full as other necessary additional expenses due to double household maintenance in accordance with sect. 9 para. 1 sentence 3 no. 5 Income Tax Act (EStG) ( Federal Fiscal Court (BMF) ruling of 04.04.2019, VI R 18/17).
