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“Input tax deduction for employee reimbursement of moving expenses.”

Reimbursement of moving expenses

Until now, it was unclear whether an entrepreneur could claim an input tax deduction from moving expenses that he reimburses to his employee. A tax court had considered this to be possible. The Federal Fiscal Court has now confirmed this view in principle and allowed the deduction of input tax from invoices issued by a broker commissioned by the employer for the procurement of apartments for new employees. In the opinion of the court, the service was rendered in the employer’s own interest and thus for the company.

The reasoning of the Federal Fiscal Court suggests that the deduction of input tax is also possible when other relocation costs are paid. However, care must be taken to ensure that the other requirements for the deduction of input tax are also met; in particular, the invoices must be made out to the company.