Field help:
(2024)
Accommodation expenses
Enter your actual accommodation costs at the place of work here.
These include in particular:
- Rent including utilities, 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
- Incidental costs for property (e.g. service charges)
- Costs for garden or yard maintenance
The tax office recognises proven accommodation costs up to a maximum of 1.000 Euro per month as income-related 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 income-related expenses ("Other costs related to the flat") if they are work-related.
