Field help:
(2023)
Accommodation expenses
Enter your actual accommodation costs at the place of work here.
These include in particular:
- Rent including service charges, also for furnished flats
- Cleaning and maintenance of the flat
- Second home tax
- Renovation and maintenance costs
- Depreciation (AfA) for owner-occupied flats
- Interest on loans for financing the flat
- Service charges for property (e.g. building maintenance fees)
- Costs for garden or yard maintenance
The tax office recognises proven accommodation costs of up to a maximum of 1,000 Euro per month as business expenses (§ 9 Abs. 1 Nr. 5 EStG). This limit only applies to accommodation within Germany.
For a double household abroad, the 1,000 Euro limit does not apply – the actual, proven costs are deductible provided they are necessary and reasonable. The upper limit is usually the local rent for a 60 m² flat.
Separately rented garages or parking spaces are not considered accommodation costs and are not subject to the 1,000 Euro limit. These expenses can be additionally considered as business expenses ("Other costs related to the flat") if they are work-related.
