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The tax deduction of additional expenses for a double household for work-related reasons requires that, in addition to the residence at the place of the first place of work, an “own” household is maintained outside this place. The prerequisite for this is the occupation of a dwelling and financial participation in the costs of living in this household (Section 9 (1) No. 5 Sentence 3 EStG).

The question of financial participation can be problematic if a single person – in addition to his or her home at the place of work – occupies only one room in the parental home, for example. In any case, this alone is not sufficient to establish a separate household if there is not also a regular contribution to the costs of the apartment. The tax authorities consider a contribution of at least 10% of the total household costs to be sufficient for a separate household to be assumed in a multigenerational household.

The Lower Saxony Fiscal Court has now confirmed the 10% limit and also stated that the contribution to household costs does not have to be made on a regular basis, but can also be made on a one-off basis, e.g. by assuming repair costs.

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CSB Neumann & Walczak – Steuerberatungsgesellschaft mbH – Robert-Bosch-Strasse 1
59439 Holzwickede

CSB Biermann – Scholz – Walczak – PartG mbB Tax consultant Lawyer –
Robert-Bosch-Strasse 1
59439 Holzwickede

CSB Biermann – Scholz – Walczak – PartG mbB Tax consultant Lawyer –
Stiftsplatz 3
58313 Herdecke

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Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21