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.