Field help: (2023) Accommodation expenses

Enter the costs of your accommodation at the place of employment.

This includes, but is not limited to:

• Rent, including operating costs, also furnished flats,
• Cleaning and maintenance of the flat,
• Second household tax,
• Renovation,
• Rental or leasing fees for a car parking space, also in the underground car park,
• Rent for a separately rented parking space,
• Expenses for garden use,
• In owner-occupied flats: depreciation (AfA), interest on debt, repairs, service charges, cleaning.

Important: In Germany, the tax office takes into account the proven costs of up to 1.000 Euro per month. If you have a second household abroad, the 1.000 Euro limit does not apply. In this case, the actual costs of renting are deductible to the extent that is deemed necessary and appropriate, i.e. not excessive. The upper limit is therefore always the local average rent for a living space of 60 square meters.