If you have a second household due to your place of work, you can deduct these costs when you do your tax declaration. There certain requirements connected to a second household:
- The second household (including a shared flat) is used for occupational purposes . For example, this is case if you have been transferred or you have a new job.
- You must be able to get to work from the second household at least double so fast as you would from your main residence. However, the distance and not the time is what is taken into account.
- A second flat is kept at the first residence outside of your place of work. Your main residence must be the center of your life (e.g. because your family lives there).
- You must contribute a minimum of 10% to the main residence financially (rent etc.).
This includes all current costs like rent, electricity, heat, internet and the second household tax as well. You can even completely deduct the broadcast license fee for the second household. Please note that these costs can only be deducted from your taxes up to a max. of €1000/month.
If you live in a shared flat, you can partially deduct the space in the living room. For example, if you use 30m² of space in a 100m² flat, then you can deduct 30% of the total rent.
First, please enter which items consist of additional costs here.
Everything that has to do with moving, starting or ending a second household is included under additional costs. For example, this includes moving costs, realtor costs as well as expenses for furnishings and personal belongings. In some cases, these are calculated together with the total amount of the rent and thus, are included in the monthly maximum limit of €1,000. However, we recommend you enter the total amount of your costs.
Please note that you can deduct 100% of the purchase price in the same year for furnishings with a purchase price cap of €487.90 (starting in 2018, €952). If the purchase price exceeds this cap, then you need to deduct the item via the intended useful life.
The residence size is irrelevant if your second household is in Germany. If the second residence is in a foreign country, then you can only deduct the cost for a maximum of 60m². If you enter the actual size, then the costs are partially calculated by the tool.
You can deduct the trip to your main residence/center of life from your taxes. You receive €0,36/km for the driving to and from your main residence for the initial and/or last trip when going between households.
If you use public transportation, do not select a form of transportation, just leave the field for distance covered empty. Otherwise, enter the distance traveled to and from your home (double the distance) here.
You can deduct €0,30/km one-way for your weekly drive home, which is a requirement for double households. Please enter how many times you’ve driven home during the tax year and the distance between your main residence and your second household.
If you only drive home with public transportation, then only enter the costs here.
Additional expenditures for meals
You can deduct a flat-rate for meals in your second household for the first 3 months after moving in. The tool automatically calculates this by means of the information you entered. A daily flat-rate is paid out for each day that you are not at your main residence. Please enter how often you traveled to your second household in the first 3 months (number of trips).
You must also enter how many days you spent at your second household during this time. In case your employer has already reimbursed you for costs, please don’t forget to enter this under “Refund”.