Enter here any other costs related to the apartment. This could include, for example:
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).
Updated: The tax authorities have recently announced a simplification rule: If the acquisition costs for furnishing and equipping the second home (without work-related items) do not exceed a total of 5.000 Euro including VAT, it is to be assumed for simplification reasons that these costs are considered "necessary" or not excessive and are to be recognised as income-related expenses without further examination (Federal Ministry of Finance letter (BMF) dated 25.11.2020, BStBl 2020 I p. 1228, para. 108).
