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).