What conditions must I meet to deduct the costs of a second household?
Wenn your place of work is far from your home and you therefore need to take a second home, this constitutes a dual household. Certain costs incurred as a result can be deducted from your taxes.
However, certain conditions must be met: Firstly, you must have a main home with your own household at your place of residence. You must also take a second home at your place of work for professional reasons. A new condition for "own household" since 2014 is the financial contribution to living expenses.
Professional reasons exist, for example, if you have been transferred to an external place of work or if you take up a job that is far away from your own home. The dual household is also considered to be for professional reasons if you move your main residence away from your workplace for private reasons and use a flat at your place of work as a second household.
Any accommodation where you have the possibility to stay overnight is recognised as a second home. How often you use this possibility is irrelevant. Accommodations can include:
- a rented flat,
- your own house,
- a hotel room,
- overnight stays with friends, or
- a barrack on a construction site.
If you drive home several times a week, you can choose whether to deduct costs due to dual household or travel costs for all home trips. In the second case, travel costs can be deducted using the distance allowance. However, you cannot then deduct overnight costs and meal allowances as business expenses in the first three months. The second option is advisable if you frequently travel home and have low overnight costs at your second home.
What conditions must I meet to deduct the costs of a second household?
Up to what amount can I deduct meal expenses?
In the first three months after moving into your second home, you cannot deduct your meal expenses in full. However, there are allowances, the amount of which depends on the duration of your absence from your main home.
From the fourth month onwards, you can no longer use the meal allowances.
Mr X from Mannheim has been working in Wiesbaden since February 2024 and has a second home there. He travels to his workplace in Wiesbaden every Monday at 6:00 am and returns home to Mannheim every Friday at 4:00 pm. Mr X can claim the following meal allowances:
For the first three months, Mr X can claim the following amount: 39 full calendar days: 39 x 28 Euro = 1.092 Euro. Plus for 25 days with at least 8 hours absence: 25 x 14 Euro = 350 Euro.
Up to what amount can I deduct meal expenses?
For what period can I claim meal allowances?
For the first three months after moving into a second home, you can claim meal expenses as business expenses. However, it is not possible to deduct the actual costs, only flat rates, the amount of which depends on the duration of your absence from your main home.
From the fourth month, you can no longer use the meal allowance rates.
Mr X from Mannheim has been working in Wiesbaden since February 2022 and has a second home there. He travels to his workplace in Wiesbaden every Monday at 6:00 am and returns home to Mannheim every Friday at 4:00 pm. Mr X can claim the following meal allowances:
- Tuesday, Wednesday and Thursday: full calendar day absent: 28 Euro each
- Monday and Friday: absent for at least 8 hours: 14 Euro each
- Saturday and Sunday: no meal allowance
For the first three months, Mr X can claim the following amount:
- 39 full calendar days: 39 x 28 Euro = 1.092 Euro
- And for 25 days with at least 8 hours absence: 25 x 14 Euro = 350 Euro
The three-month period starts anew if you move your employment and second home to a new location. The period also starts anew if your employment away from home is interrupted by a temporary assignment at another workplace. This temporary assignment must last for at least four weeks.
Any interruption of at least four weeks without checking the reason leads to a restart of the three-month period, including interruptions due to illness or holiday.
For what period can I claim meal allowances?
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 starts with the search for accommodation: expenses related to the search, such as travel costs for viewing properties, telephone or postage fees, can be deducted as business expenses. The tax office also recognises moving costs. You can deduct the costs of a removal company, expenses for a rental vehicle, helper wages or moving boxes. The estate agent's fee for obtaining the new accommodation is also deductible.
Please note that you must provide individual proof of your moving costs as part of the double household, as the moving cost allowance is not granted because you are not relocating your main place of residence.
The deductibility of moving costs also applies to your return move to your main home. If you need to carry out cosmetic repairs when moving out of your second home, you can declare these in your tax return.
Which relocation expenses can I deduct?
