Field help: (2023) 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).