Some employees maintain a double household for work reasons, mainly to be closer to their workplace. Necessary additional expenses due to managing a double household can be deducted as income-related expenses and thus are free of tax rates up to a certain allowed amount.
The requirements to be considered as having a double household are:
- The employee needs a second apartment for professional reasons;
- The second home is located at the first place of work, which means it is closer than the primary residence;
- The primary residence exists and remains the centre of the family life of the employee;
- The employee financially contributes to the cost of living, which means more than 10%.
In case all requirements apply, you can deduct from tax accommodation costs up to a maximum of 1000 euros per month. You can also deduct from tax expenses for the journey from your first place of work to your primary residence up to a maximum of one trip per week. This only applies if the employee undertakes this trip with their motor vehicle, not a company vehicle.