Field help:
(2023)
Size of the second home
The size of the second home is only important if the second home is located abroad.
In the case of running two households in Germany, the size of the flat is not important. The proven total cost of accommodation is limited to 1.000 Euro per month, regardless of the size of the flat. The costs for the necessary furnishing of the second flat as part of a job-related double household running do not belong to the accommodation costs, the deduction of which is limited to 1.000 Euro per month.
If the second household is abroad, the 1.000 Euro limit does not apply. Here it remains the case that the actual rental costs will continue to be recognised to the extent that they are necessary and appropriate, not excessive. Housing costs are "necessary" only to the extent that they arise for a flat with a living space of up to 60 square meters at a local rental price for an average flat according to location and amenities. The upper limit of the deductible rental costs is therefore always the local average rental price for a living space of 60 square meters. Since this is the basic rent (Kaltmiete, not incl. heating and other additional costs), the service charges are also deductible. However, these must also be calculated for a flat size of 60 square meters.
