Field help:
Flat furnishings (if necessary)
Enter the necessary expenses for furnishing the flat. The costs are generally fully tax deductible.
Necessary expenses include, for example, the acquisition costs for
- Seating furniture plus table
- Sleeping furniture, bed linen, wardrobe
- Household goods (crockery, pots, other kitchen / household appliances)
- Other household items (vacuum cleaner, radio, television)
- Bathroom furniture
- Other household articles (e.g. cleaning products)
The tax authorities have announced a positive simplification rule in this regard:
If the acquisition costs for furnishing and equipping the second home - without work equipment - do not exceed a total of 5.000 Euro (including VAT), it is to be assumed for reasons of simplification that these costs are considered "necessary" or not excessive and are to be recognised as income-related expenses without further examination (letter of the Federal Ministry of Finance (BMF) dated 25.11.2020, BStBl 2020 I p. 1228, para. 108).
