What conditions must I meet to deduct the costs of a second household?

Wenn your place of work is far from your home and you therefore need to take a second home, this constitutes a dual household. Certain costs incurred as a result can be deducted from your taxes.

However, certain conditions must be met: Firstly, you must have a main home with your own household at your place of residence. You must also take a second home at your place of work for professional reasons. A new condition for "own household" since 2014 is the financial contribution to living expenses.

Professional reasons exist, for example, if you have been transferred to an external place of work or if you take up a job that is far away from your own home. The dual household is also considered to be for professional reasons if you move your main residence away from your workplace for private reasons and use a flat at your place of work as a second household.

Any accommodation where you have the possibility to stay overnight is recognised as a second home. How often you use this possibility is irrelevant. Accommodations can include:

• a rented flat,
• your own house,
• a hotel room,
• overnight stays with friends, or
• a barrack on a construction site.

What conditions must I meet to deduct the costs of a second household?

Was bedeutet die Drei-Monats-Frist?

Was bedeutet die Drei-Monats-Frist?

Wenn Sie wegen Ihres Jobs vorübergehend an einem anderen Ort wohnen (doppelte Haushaltsführung), entstehen Ihnen dort zusätzliche Verpflegungskosten – z. B. weil Sie sich mittags oder abends selbst versorgen müssen.

Für diese Mehrkosten können Sie pauschal einen sogenannten Verpflegungsmehraufwand geltend machen – allerdings nur für die ersten drei Monate ab Bezug der Zweitwohnung.

Das ist die sogenannte Drei-Monats-Frist.

Beispiel:

Sie beziehen am 1. März 2025 eine Zweitwohnung in Berlin wegen einer neuen Stelle.
Dann können Sie vom 1. März bis 31. Mai 2025 Verpflegungspauschalen geltend machen:

• 28 Euro pro Tag für jeden vollen Abwesenheitstag
• 14 Euro bei An- oder Abreise

Ab dem 1. Juni 2025 endet der Anspruch auf diese Pauschalen – es sei denn, die Frist beginnt aus bestimmten Gründen erneut.

Wann beginnt die Frist erneut?

Die Drei-Monats-Frist beginnt neu, wenn:

• Sie Ihre Zweitwohnung wechseln (z. B. durch Umzug am Arbeitsort), oder
• Sie Ihre auswärtige Tätigkeit mindestens 4 Wochen unterbrechen – z. B. durch:
  • Urlaub
  • Krankheit
  • Elternzeit
  • betriebsbedingte Pausen

Rechtsgrundlage: § 9 Abs. 4a Satz 8 EStG, BFH-Urteil: vom 28.02.2013, VI R 90/10

Wichtig:

• Die Frist gilt pro Einsatzort bzw. Zweitwohnung.
• Bei mehreren Unterbrechungen kann sie mehrfach neu beginnen.
• Die Pauschalen gelten maximal drei Monate am Stück, selbst bei längerer Tätigkeit.

Was bedeutet die Drei-Monats-Frist?

What can I deduct for second homes?

What can I deduct for second homes?

The tax office does not impose strict requirements for a second home at the place of work. It can be a flat, hotel room, or furnished room. The important thing is that the accommodation is available and does not become your new main residence. If this is the case, various business expenses can be claimed for tax purposes as part of the double household management.

Deductible business expenses:

• House hunting: Travel expenses for viewings, telephone or postage costs.
• Relocation: Transport costs (removal company, rental vehicle), travel expenses on the day of the move.
• Meal allowance: In the first three months, flat rates for meals can be claimed:
  • 24 hours absence: 28 Euro
  • 8 to 24 hours absence: 14 Euro
• Travel expenses: The first outward journey and last return journey are fully recognised, e.g. by ticket or with the kilometre allowance (30 cents per kilometre). Weekly journeys home can be deducted with the distance allowance (30 cents per kilometre, from the 21st kilometre 38 cents).
• Accommodation costs: Proven costs up to a maximum of 1.000 Euro per month are recognised. These include:
  • Rent including service charges
  • Costs for necessary furnishings
  • Second home tax
  • Renovation costs

Maximum amount of 1.000 Euro:

The maximum amount is considered an average value for the whole year. Amounts that are less than 1.000 Euro in individual months can be offset against higher expenses in other months.

Expenditure on furnishings:

According to the BFH ruling of 04.04.2019 (VI R 18/17), the costs for furnishings and household items are not part of the accommodation costs and are therefore additionally deductible.

Tip: If the second home is owned by the employee, the actual expenses (e.g. depreciation, interest on loans, operating costs) up to 1.000 Euro per month are deductible. Costs for furnishings can be deducted in addition.

Special features:

• For furnished flats where the rent is not divided between the flat and furniture, the rent can be divided using an estimation procedure (§ 162 AO). The costs for furniture use are additionally deductible.
• Parking space costs: A rented parking space or garage is not considered part of the accommodation costs and can be deducted additionally (FG Saarland, 20.05.2020, 2 K 1251/17).

Simplification rule:

Purchase costs for furnishings and equipment up to 5.000 Euro are recognised as necessary and can be deducted as business expenses without further examination (BMF letter of 25.11.2020).

Second home tax:

The second home tax is subject to the deduction limit of 1.000 Euro per month, as decided by the Federal Fiscal Court (BFH ruling of 13.12.2023, VI R 30/21).

No 1.000 Euro limit abroad

For double household management abroad, the 1.000 Euro limit does not apply. Instead, the actual rental costs are deductible as business expenses, provided they are "necessary and reasonable". The upper limit is the local average rent for a 60 m² flat - at least according to the tax authorities.

BFH overturns 60 m² limit for foreign flats

The Federal Fiscal Court (BFH) ruled on 09.08.2023 (VI R 20/21) that for double household management abroad, there is no flat rate limit on the rent for a 60 m² flat. Instead, it must be checked on a case-by-case basis whether the accommodation costs are necessary.

Nevertheless, the tax authorities continue to adhere to the 60 m² limit in the instructions for Annex N (2024).

In its ruling of 17.06.2025 (VI R 21/23), the BFH confirmed: Actual costs for a service flat abroad recognised as necessary by the employer are fully deductible.

What can I deduct for second homes?

Which accommodation expenses can I deduct?

As part of the second household, you can deduct the costs for overnight stays in your second home. Only proven costs are recognised, not flat rates. A second home can be a rented flat, a hotel room, or your own house.

Rented flat:

If you use a rented flat, you can claim the rent, additional costs (e.g. heating, electricity), and expenses for necessary furnishings (e.g. table, bed, wardrobe). Items up to 800 Euro net can be deducted immediately; more expensive items must be depreciated over their useful life (e.g. 13 years for furniture).

Hotel:

If you use a hotel, you can deduct the actual proven accommodation costs. If meal costs are included in the accommodation price, the deductible amount is reduced by 20% for breakfast and 40% for lunch/dinner of the meal allowance.

Owner-occupied flat:

If you use an owner-occupied flat, you can deduct the additional costs, interest on loans, and depreciation up to the amount of the comparable rent for a reasonable flat.

Maximum amount of 1.000 Euro per month:

There is a cap of 1.000 Euro per month for accommodation costs. This amount includes rent including operating costs, costs for furnishings, second home tax, and renovation. The maximum amount is considered an average value for the year – amounts exceeding this can be offset against lower amounts in other months.

Judgements and deviations:

• BFH judgement of 04.04.2019 (VI R 18/17): The Federal Fiscal Court ruled that costs for furnishings and household items do not count as accommodation costs and can be deducted in addition to the maximum amount of 1.000 Euro. These expenses only concern the use of the furnishings, not the accommodation itself.
• Court order of the FG Saarland of 20.05.2020 (2 K 1251/17): Costs for a rented parking space or garage are also not considered accommodation costs. They can be deducted in addition, even if the rental costs for the flat exceed the maximum amount of 1.000 Euro.
• BFH judgement of 13.12.2023 (VI R 30/21): The Federal Fiscal Court ruled that the second home tax cannot be deducted in addition to the maximum amount of 1.000 Euro, as it is considered a cost of using the accommodation and thus falls under the deduction restriction.

Additional tips:

• Tip 1: If the second home is owned by the employee, the actual expenses such as depreciation, interest on loans, and operating costs can be deducted up to the maximum amount of 1.000 Euro. Furnishings can be deducted additionally (BMF letter of 24.10.2014).
• Tip 2: A furnished flat usually incurs a higher rent. If the rental contract does not include a breakdown of the rent for the flat and furniture, the rent can be apportioned using the estimation procedure under § 162 AO. The use of the furniture can then be deducted additionally (BFH judgement of 04.04.2019).
• Tip 3: If the acquisition costs for the furnishings and equipment of the second home do not exceed 5.000 Euro, these costs can be recognised as necessary on a flat-rate basis without further examination (BMF letter of 25.11.2020).

Which accommodation expenses can I deduct?

Which relocation expenses can I deduct?

In connection with the occupancy of the second home, you can deduct the actual costs incurred for tax purposes. This already begins with the house hunting: Expenses incurred in connection with house hunting, such as travel expenses for viewing properties, telephone or postage costs, are deductible as business expenses.

The tax office also recognises the costs for the move. You can deduct the costs of the removal company, expenses for a rental vehicle, helper wages or moving boxes. The estate agent's fee for obtaining the new rental property is also deductible, but not the estate agent's fee for purchasing a home at the place of employment. Please note that you must provide individual proof of your moving costs as part of the double household, as the moving expense allowance is not granted because you are not relocating your main residence. The deductibility of moving costs also applies to your return move to your main residence. If you need to carry out redecoration work when moving out of your second home, you can also include these in your tax return.

Which relocation expenses can I deduct?

Wann wird eine doppelte Haushaltsführung anerkannt?

Eine doppelte Haushaltsführung liegt vor, wenn ein Arbeitnehmer außerhalb des eigenen Haupthausstands eine zweite Unterkunft am Beschäftigungsort bezieht. Für die steuerliche Anerkennung gelten bestimmte Voraussetzungen.

Voraussetzungen für die Anerkennung

Damit die Kosten für eine doppelte Haushaltsführung als Werbungskosten abziehbar sind, müssen folgende Bedingungen erfüllt sein:

• Eigener Hausstand am Heimatort: Der Steuerpflichtige muss an seinem Lebensmittelpunkt über einen eigenen Hausstand verfügen, den er selbst finanziert. Dies kann auch eine unentgeltlich überlassene Wohnung sein (z. B. im Elternhaus oder bei einem Partner).
• Finanzielle Beteiligung am Haupthaushalt: Es muss eine angemessene Beteiligung an den laufenden Haushaltskosten erfolgen – z. B. Miete, Betriebskosten, Lebensmittel, Telekommunikation oder Anschaffungen für den Haushalt.

BFH-Urteil 2023: Erleichterung bei der Nachweispflicht

Der Bundesfinanzhof (BFH) hat mit Urteil vom 12.01.2023 (VI R 39/19) entschieden:

• Eine finanzielle Beteiligung kann direkt oder indirekt erfolgen.
• Regelmäßige Zahlungen sind nicht zwingend erforderlich.
• Auch einmalige Zahlungen am Jahresende können ausreichen.
• Nachweise wie Kontoauszüge oder Quittungen reichen zur Dokumentation aus.

Beispiel: Der Kläger beteiligte sich mit über 3.100 € an Haushaltskosten im Elternhaus (u. a. Lebensmittel, Nebenkosten, Fenster). Die Finanzverwaltung lehnte den Abzug ab, der BFH erkannte ihn jedoch an.

BFH-Urteil 2025: Keine Beteiligungspflicht bei Ein-Personen-Haushalt

Mit Urteil vom 29.04.2025 (VI R 12/23) entschied der BFH:

Führt der Steuerpflichtige am Heimatort einen eigenen Ein-Personen-Haushalt, muss er keine finanzielle Beteiligung an Haushaltskosten nachweisen.

Ausnahmen:

• Keine Anerkennung bei bloßer Nutzung eines Jugendzimmers am Wochenende.
• Keine Anwendung bei Mehrgenerationenhaushalten, in denen z. B. Kinder, Eltern und Großeltern zusammenleben.

Empfehlung zur Nachweisführung

Um spätere Auseinandersetzungen mit dem Finanzamt zu vermeiden, empfiehlt es sich:

• Regelmäßige Zahlungen per Dauerauftrag zu leisten,
• mehr als 10 % der monatlichen Haushaltskosten zu übernehmen (laut Verwaltungspraxis),
• Belege wie Kontoauszüge und Quittungen aufzubewahren,
• bei Ablehnung durch das Finanzamt Einspruch einzulegen und auf die BFH-Urteile zu verweisen.

Nicht abziehbare Aufwendungen

Folgende Ausgaben zählen nicht zur Haushalts- oder Lebensführung im steuerlichen Sinn:

• Kleidung
• Urlaub
• Freizeitaktivitäten
• Gesundheitsvorsorge

Sonderfälle und Einschränkungen

• Alleinstehende im Elternhaus: Hier ist die finanzielle Beteiligung besonders sorgfältig nachzuweisen.
• Jüngere Steuerpflichtige oder Azubis: Die bloße Nutzung eines Zimmers bei den Eltern am Wochenende reicht meist nicht für einen eigenen Hausstand aus (vgl. FG Münster, Urteil vom 07.10.2020, 13 K 1756/18 E).

Fazit

Die steuerliche Anerkennung einer doppelten Haushaltsführung ist möglich, wenn:

• ein eigener Hausstand am Heimatort besteht,
• eine beruflich bedingte Zweitunterkunft am Arbeitsort genutzt wird,
• eine finanzielle Beteiligung erfolgt – oder aufgrund eines Ein-Personen-Haushalts entbehrlich ist,
• die Aufwendungen nachgewiesen werden können.

Tipp: Dokumentieren Sie Ihre Haushaltsbeteiligung vollständig und regelmäßig. Falls das Finanzamt ablehnt, legen Sie Einspruch ein und berufen Sie sich auf die BFH-Urteile von 2023 und 2025.

Wann wird eine doppelte Haushaltsführung anerkannt?

How far may the second home be from the place of work?

A second household is established if you are employed away from your main residence and maintain a second home at the place of employment. It is permissible for the second home to be located outside the immediate place of work, as long as it is still within the commuter area of the primary workplace. This means it must be possible to commute daily to work.

Distance of the second home from the workplace

The question of how far the second home may be located has been clarified in various court rulings. The decisive factor is whether daily commuting is still reasonable:

• BFH ruling (2012): A distance of 141 km to the workplace was deemed permissible because the employee could cover the distance in one hour by ICE train. According to the Federal Fiscal Court (BFH), such a time expenditure is within the usual range (BFH ruling of 19.4.2012, VI R 59/11).
• BFH ruling (2014): A distance of 83 km, which could be covered in less than an hour, was also recognised. Here, the route was considered a usual commuting route and thus reasonable (BFH ruling of 26.6.2014, VI R 59/13).

Regulation from 2014

Since 2014, the following applies: The second home is still within the commuter area of the workplace if the distance to the workplace is less than half the distance between the main residence and the workplace. This regulation was established by the Federal Ministry of Finance (BMF letter of 25.11.2020).

Example: If the distance from the main residence to the primary workplace is 100 km, the second home may be a maximum of 50 km from the workplace.

Reasonable travel time

Travel time also plays a role. A travel time of up to one hour each way is generally considered reasonable. If the second home is further away, a second household can still be recognised if the travel time is significantly reduced.

Practice and special cases

In practice, many employees seek a compromise: they want to move closer to the workplace but not so far from home that trips home would be time-consuming. A common solution is to choose a second home located between home and the workplace.

Example A: Mr Steuerle lives in B and works in C. The distance from the main residence in B to the primary workplace in C is 100 km. His second home in Z is 30 km from the primary workplace. Since the second home is less than half the distance between the main residence and the workplace (50 km), the second household is recognised.

Example B: The distance from the main residence in B to the primary workplace is 56 km. The second home in Z is 30 km away, but the travel time to work from the second home is only 25 minutes. Since the travel time is significantly reduced, a second household can be recognised despite the distance being more than half the route.

Current case law

The Finance Court Münster ruled in 2024 that a second household is not recognised if the main residence and the primary workplace are only 30 km apart and the travel time to work is less than one hour. In this case, the commuting distance is considered reasonable (FG Münster, ruling of 6.2.2024, 1 K 1448/22 E).

Conclusion: The distance of the second home from the workplace should generally be less than half the distance between the main residence and the workplace, or the travel time must be significantly reduced. A daily commuting time of up to one hour is considered reasonable. It is advisable to check the regulations carefully or seek tax advice to claim possible deductions.

How far may the second home be from the place of work?

What can be deducted when moving away from your place of work?

It is not uncommon for employees to move away from their place of work. Some build or buy a home in the countryside, others move to a more attractive area with better leisure opportunities. Others move out of the marital home and in with a new partner. Single people move to live with their partner in another location. In these cases, you may claim business expenses for additional meal allowances.

If you then keep your previous accommodation as a second home at your place of work or rent a smaller flat, you could not previously claim any tax deductions for double housekeeping. This was because the move was for private reasons, and the double housekeeping was therefore privately motivated.

• In 2009, the Federal Fiscal Court fortunately changed its previous case law in favour of employees: Double housekeeping is now considered work-related even if the main residence is moved away from the place of work for private reasons and a flat at the place of work is used as a second home. It does not matter whether the previous flat is kept as a second home or a new flat is rented (BFH rulings of 5.3.2009, BStBl. 2009 II p. 1012 and 1016).

• The tax authorities accept the BFH's generous new view – but with one restriction: After moving the main residence and taking up a second home, meal allowances are not recognised for the first three months if you had already lived at or near the place of work for at least three months beforehand (BMF letter of 10.12.2009, BStBl. 2009 I p. 1599).

Current ruling: The Federal Fiscal Court has decided against the tax authorities and in favour of employees that meal allowances may also be deducted for tax purposes for the first three months in cases of relocation. This is because double housekeeping is established when the previous flat is converted into a second home. Therefore, the three-month period begins when the previous flat is converted into a second home (BFH ruling of 8.10.2014, VI R 7/13).

The case: The employee lived and worked in Düsseldorf. After meeting his current wife, he moved to a small town on the Lower Rhine and relocated his main residence there. He kept the flat in Düsseldorf as a second home. In his tax return, he claimed meal allowances for the first three months after his move. The tax office refused to recognise them, but the tax court and the BFH granted them.

What can be deducted when moving away from your place of work?

Wann können Ledige eine doppelte Haushaltsführung geltend machen?

Auch Ledige können die Kosten einer doppelten Haushaltsführung als Werbungskosten absetzen – vorausgesetzt, sie unterhalten einen eigenen Hausstand außerhalb des Beschäftigungsorts. Dieser Hausstand muss:

• den Mittelpunkt der Lebensinteressen darstellen,
• aus eigenem oder abgeleitetem Recht genutzt werden,
• selbst oder mitbestimmt geführt werden,
• und im Regelfall mit einer finanziellen Beteiligung an den Haushaltskosten einhergehen.

Neue Rechtsprechung: Kein Nachweis der Kostenbeteiligung bei Ein-Personen-Haushalt

Laut aktuellem Urteil des Bundesfinanzhofs (BFH vom 29.4.2025, VI R 12/23) ist bei einem Ein-Personen-Haushalt keine finanzielle Beteiligung nachzuweisen. Die Begründung: Trägt eine Person alleine die Kosten für ihren Haushalt, ist der Nachweis einer Kostenbeteiligung entbehrlich – unabhängig davon, ob die Mittel aus Einkommen, BAföG, Darlehen oder Schenkungen stammen.

Der Fall vor dem BFH

Ein lediger Student mit eigenem Wohnbereich (inkl. Küche und Bad) im Elternhaus unterhielt am Studienort eine Zweitwohnung. Obwohl er nur geringfügig zur Haushaltskasse beitrug, erkannte der BFH seinen Hauptwohnsitz als eigenen Hausstand an – da er dort dauerhaft lebte und selbstständig wirtschaftete.

Voraussetzungen für die doppelte Haushaltsführung

• Eine eigene Wohnung am Beschäftigungsort,
• ein eigener Hausstand am Lebensmittelpunkt (z. B. im Elternhaus),
• tatsächlicher Aufenthalt im Haushalt außerhalb des Beschäftigungsorts,
• beruflich veranlasste doppelte Haushaltsführung.

Nicht ausreichend ist das bloße "Vorhalten" eines Zimmers für gelegentliche Besuche.

Einschränkungen und Ausnahmen

1. Jüngere Kinder im elterlichen Haushalt

Berufstätige Kinder, die nach Ausbildung oder Studium weiterhin nur ein Zimmer im Haushalt der Eltern bewohnen, gelten häufig nicht als Inhaber eines eigenen Hausstands – auch wenn sie sich finanziell beteiligen. Die Haushaltsführung liegt in der Regel weiter bei den Eltern (vgl. FG Münster, Urteil vom 7.10.2020, 13 K 1756/18 E).

2. Mehrgenerationenhaushalte

In Mehrpersonenhaushalten ist eine erkennbare finanzielle Beteiligung an den Lebenshaltungskosten erforderlich. Wie hoch diese ausfallen muss, ist laut BFH (Urteil vom 12.1.2023, VI R 39/19) nicht starr geregelt. Eine Orientierung an der Zehn-Prozent-Grenze der Haushaltskosten bleibt jedoch sinnvoll.

Steuer-Tipp

Die Finanzverwaltung fordert bisher eine Kostenbeteiligung von mehr als 10 % der Haushaltskosten. Der BFH hat diese starre Grenze aufgeweicht, betont aber die Bedeutung einer angemessenen Beteiligung bei Mehrpersonenhaushalten. Eine laufende oder betragsmäßige Beteiligung ist nicht zwingend, aber hilfreich zur Nachweisführung.

Wann können Ledige eine doppelte Haushaltsführung geltend machen?

What is deductible if I live with my partner in the second home?

It is not uncommon for spouses to work at the same secondary place of employment and live together in a second home during the week. They maintain their home at the main residence and return there regularly. Tax offices often assume that the centre of life is at the place of employment and refuse to recognise dual housekeeping.

However, the decisive factor is whether the main residence is still considered the centre of life or whether the second home has become the centre of life as a result of living together. Living together in the second home does not affect the recognition of dual housekeeping as long as the second home does not become the new centre of life.

The Federal Fiscal Court has recently ruled that for both spouses who are employed and live with their children in family accommodation at the place of employment, the centre of life interests is determined as part of an overall assessment of the individual circumstances based on certain criteria. Although there is a presumption that the centre of life interests is usually at the place of employment, the taxpayer can rebut this presumption (BFH ruling of 1.10.2019, VIII R 29/16).

For childless spouses who jointly maintain family accommodation at the place of employment, it is "usually" assumed that the centre of life is at the place of employment (standard presumption). This applies even more so if the spouses live with their children in family accommodation at the place of employment, even if the former family home is retained and still used occasionally. However, in this case, the "overall assessment of all individual circumstances" must also be taken into account.

In the "overall assessment of all individual circumstances", it is important to consider how often and for how long the taxpayer stays in each home, how both homes are equipped and their size. The duration of the stay at the place of employment, the distance between the two homes, and the number of trips home are also important. Significant weight is also given to the location to which closer personal ties, such as the nature and intensity of social contacts, club memberships, and other activities, exist.

What is deductible if I live with my partner in the second home?

Is the relocation allowance also deductible for a second household?

As part of maintaining a second household, various costs can be deducted as business expenses. Deductible costs include the move to the second home at the place of employment and the termination of the second home after the end of the external work.

You can claim the following as moving expenses: transport costs (removal company, rental van, helper wages, moving boxes), travel expenses on the moving day and for viewing properties, estate agent fees. The question is whether the "lump sum for other moving expenses" is also deductible.

Currently, the Thuringia Finance Court has ruled that, as part of maintaining a second household, the costs for moving to the second home at the place of employment are only deductible with proof and the moving expense allowance is not considered. According to income tax guidelines, the moving expense allowance is explicitly excluded for maintaining a second household (R 9.11 para. 9 sentence 2 LStR). In the case of a "small" move to the place of employment, the main residence is not relocated (FG Thuringia of 29.6.2015, 2 K 698/14).

The situation is different if you end the second household by relocating the family household and main residence to your external place of employment with a "large" move. In this case, the moving expenses are not deductible as costs of maintaining a second household but as general business expenses (according to § 9 para. 1 sentence 1 EStG). And in this case, you can also claim the moving expense allowance.

Is the relocation allowance also deductible for a second household?

Can the costs for furnishing the flat be deducted additionally?

In the context of an occupationally related second household, accommodation costs or second home costs can also be deducted as business expenses or reimbursed tax-free by the employer. Only proven costs are recognised, not flat rates. But what about newly purchased furnishings?

The Federal Fiscal Court has recently ruled against the tax authorities, stating that the costs for the necessary furnishing of the second home in the context of an occupationally related second household are not part of the accommodation costs, the deduction of which is limited to 1.000 Euro per month. Rather, expenses for furnishings and household items - insofar as they are necessary - are fully deductible as other necessary additional expenses due to a second household in accordance with § 9 para. 1 sentence 3 no. 5 EStG (BFH ruling of 4.4.2019, VI R 18/17).

• According to the BFH, expenses for furnishings and household items are not covered by the maximum amount, as these are incurred only for their use and not for the use of the accommodation. The use of furnishings is not the same as the use of the accommodation itself. The legislative aim of the new regulation is to limit only the costs for the accommodation to 1.000 Euro per month, not other necessary expenses.
• The maximum deductible amount of 1.000 Euro per month includes, according to the legislative reasoning, "all expenses incurred for the accommodation or apartment, e.g. rent including operating costs, rental or lease fees for parking spaces, also in underground garages, expenses for special use (such as garden etc.) borne by the employee". The amount of 1.000 Euro is based "on an average apartment of approx. 60 sqm, as previously always used by case law, depending on location and equipment".

Currently, the tax authorities have announced a welcome simplification: If the purchase costs for the furnishings and equipment of the second home - excluding work equipment - do not exceed a total of 5.000 Euro including VAT, it is assumed for simplification purposes that these costs are considered "necessary" or not excessive and are recognised as business expenses without further examination (BMF letter of 25.11.2020, BStBl 2020 I p. 1228, para. 108).

Can the costs for furnishing the flat be deducted additionally?