Field help:
(2023)
Place of employment (postcode, city)
Enter the address of your place of employment.
A second household is recognised by the tax office, if you need to work in a different location and if, for professional reasons, you need to maintain a second home or accommodation at or near to this other location.
Expenses up to a proven amount of 1.000 Euro per month have been recognised as accommodation costs for running two households in Germany.
If you have a second household abroad, the previous rules continue to apply unchanged. The expenses for a double household must be proven in actual amount and are only recognised by the tax authorities if they do not exceed the local rent of an average apartment with a living space of up to 60 square metres, depending on location and amenities.
You can claim additional meal expenses for the first three months after moving into a second home.
Note: The three-month period starts again if you change your second home or interrupt your employment away from home for at least four weeks. An absence of at least four weeks due to holiday, illness or other reasons is sufficient. In both cases, you should set up a new place of employment for the new time period in order to claim the additional meal expenses.
