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Unterkunft/Sonstiges

 


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?


What other costs are deductible for a second household?

If the conditions for maintaining a second household are met, various work-related expenses can be claimed for tax purposes. This begins with the search for accommodation. Expenses related to the search for accommodation, such as travel costs for viewing properties, telephone or postage fees, can be deducted as work-related expenses.

The tax office also recognises the costs for the move. These include, among others:

  • Transport costs for a removal company or
  • a rental vehicle and also
  • travel expenses on the day of the move.

Furthermore, the rent and ancillary rental costs, such as heating or electricity, for the second home can be deducted. Expenses for necessary furnishings can also be deducted.

These include, for example:

  • table,
  • bed,
  • wardrobe,
  • kitchen and bathroom furnishings,
  • dishes and pots,
  • coffee machine,
  • vacuum cleaner, as well as
  • table and bed linen.

Also deductible are:

  • second home tax,
  • expenses for renovating the second home before moving in and when moving out, and
  • damage costs resulting from an accident that occurs on a journey home.

For purchase costs up to 800 Euro net, the amount can be deducted in full immediately; more expensive items must be depreciated over a longer period.

What other costs are deductible for a second household?


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?

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Accommodation expenses

Tragen Sie hier Ihre tatsächlichen Unterkunftskosten am Beschäftigungsort ein.

Dazu zählen insbesondere:

  • Netto-Miete, auch für möblierte Wohnungen
  • Reinigung und Pflege der Wohnung
  • Renovierungs- und Instandhaltungskosten
  • Abschreibung (AfA) bei Eigentumswohnungen
  • Schuldzinsen für Kredite zur Finanzierung der Wohnung
  • Kosten für Garten- oder Hofpflege

Das Finanzamt erkennt nachgewiesene Unterkunftskosten bis zu maximal 1.000 Euro monatlich als Werbungskosten an (§ 9 Abs. 1 Nr. 5 EStG). Diese Grenze gilt nur für Unterkünfte innerhalb Deutschlands.

Für eine doppelte Haushaltsführung im Ausland gilt die 1.000-Euro-Grenze nicht – hier sind die tatsächlichen, nachgewiesenen Kosten abziehbar, sofern sie notwendig und angemessen sind. Als Obergrenze gilt regelmäßig der ortsübliche Mietpreis für eine 60 m²-Wohnung.

Separat angemietete Garagen oder Stellplätze zählen nicht zu den Unterkunftskosten und unterliegen nicht der 1.000-Euro-Grenze. Diese Ausgaben können zusätzlich als Werbungskosten ("Sonstige Kosten in Verbindung mit der Wohnung") berücksichtigt werden, sofern sie beruflich veranlasst sind.

Service charges

Tragen Sie hier die laufenden Nebenkosten Ihrer Zweitwohnung am Beschäftigungsort ein, soweit Sie diese selbst tragen.

Typische Mietnebenkosten sind zum Beispiel:

  • Stromkosten
  • Heizungskosten
  • Wasserkosten
  • Müllabfuhr
  • Hausgeld (bei Eigentumswohnungen)
  • Renovierungskosten
  • Schönheitsreparaturen
  • Zweitwohnsteuer
  • Aufwendungen zur Anmietung (z. B. Inserate, Maklerprovision)

Wichtig: Bei einer doppelten Haushaltsführung in Deutschland sind für die Unterkunftskosten, einschließlich Nebenkosten, die tatsächlichen Aufwendungen bis zu einem monatlichen Höchstbetrag von 1.000 Euro steuerlich absetzbar – gegen Nachweis (§ 9 Abs. 1 Nr. 5 EStG).

Other costs related to the apartment

Geben Sie hier sonstige Kosten in Zusammenhang mit der Wohnung an. Darunter fallen beispielsweise:

  • Zweitwohnsteuer
  • Rundfunkbeitrag
  • Beitrag Mieterverein
  • Gerichts- und Anwaltskosten (bei Rechtsstreitigkeiten mit dem Vermieter)
  • Mieter-Rechtsschutz
  • Miete für einen Kfz-Stellplatz
  • Miete für einen Tiefgaragenplatz
  • Aufwendungen zur Anmietung der Wohnung(z. B. Inserate, Maklerprovision)
Number of calls

Enter the number of calls made instead of a trip home to your family.

Important: If you do not travel home on a weekend, you can claim the cost of a telephone call for up to 15 minutes in your tax return. However, this is only possible if there are relatives living in your household. Single persons without relatives are not entitled to this deduction.

Costs for long-distance family calls

Enter here the amount of the expenses you incurred for the telephone calls with your relatives that you made instead of a trip home to your family.

Important: If you do not travel home on a weekend, you can claim the cost of a telephone call for up to 15 minutes in your tax return. However, this is only possible if there are relatives living in your household. Single persons without relatives are not entitled to this deduction.

Tax-free refunds

If you have received tax-free reimbursements, enter them here, e.g.



  • Separation allowances,

  • Remuneration,

  • Remuneration for travel expenses or reimbursement for meals during double household management,

  • Mobility allowances.


Important: If tax-exempt reimbursements were already reported as part of the income tax statement (lines. 17-21), do not enter them again here.

.
The total cost of accommodation

In the case of running two households in Germany, the size of the flat is no longer important since 2014. The proven total costs of accommodation are always limited to 1.000 Euro per month for a flat in Germany, regardless of the size of the flat.

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.

The Federal Fiscal Court has decreed that the costs for the necessary furnishing of the second home in the context of double household maintenance for professional reasons do not belong to the accommodation costs, the deduction of which is limited to 1.000 Euro per month. On the contrary, expenses for furnishings and household equipment - if they are necessary - are additionally deductible in full as other necessary additional expenses due to double household maintenance in accordance with sect. 9 para. 1 sentence 3 no. 5 Income Tax Act (EStG) ( Federal Fiscal Court (BMF) ruling of 04.04.2019, VI R 18/17).

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).

Relocation costs

Relocation costs can be assessed at the actual amount. These include expenses for a moving company, workers, removal vans and boxes.

A flat rate cannot be applied for relocation costs as part of a double household.

Deductible costs include, for example,

  • Relocation costs when starting the double household,
  • Relocation costs upon termination of the double household,
  • Broker's fees for renting a second home,
  • Costs for finding a new tenant when terminating the contract for the flat.

The Federal Fiscal Court (Bundesfinanzhof) has recently ruled that the costs for the necessary furnishing of the second home in the scope of a job-related double household are not part of the accommodation costs, the deduction of which is limited to 1.000 Euro per month.

In addition, expenses for furnishings and household effects - insofar as they are necessary - are deductible in full as other necessary additional expenses due to double household running pursuant to section 9, paragraph 1, sentence 3, no. 5 of the Income Tax Act (ruling of the Federal Fiscal Court dated 04.04.2019, VI R 18/17).