Field help:
(2022)
Relocation costs
Relocation costs can be assessed at the actual amount. These include expenses for a moving company, workers, removal vans and boxes.
A flat rate cannot be applied for relocation costs as part of a double household.
Deductible costs include, for example,
- Relocation costs when starting the double household,
- Relocation costs upon termination of the double household,
- Broker's fees for renting a second home,
- Costs for finding a new tenant when terminating the contract for the flat.
The Federal Fiscal Court (Bundesfinanzhof) has recently ruled that the costs for the necessary furnishing of the second home in the scope of a job-related double household are not part of the accommodation costs, the deduction of which is limited to 1.000 Euro per month.
In addition, expenses for furnishings and household effects - insofar as they are necessary - are deductible in full as other necessary additional expenses due to double household running pursuant to section 9, paragraph 1, sentence 3, no. 5 of the Income Tax Act (ruling of the Federal Fiscal Court dated 04.04.2019, VI R 18/17).
