Second residence
November 14, 2009 | 25,00 EUR | answered by Michael Vogt
The following situation:
- Place of residence Pirna near Dresden
- Place of work since 09/2007 in Frankfurt/Oder
- Divorced, close connection to main residence through children (ages 23/27), friends, family
- In 2008, lived in a holiday apartment at the workplace, therefore no rental contract, if the holiday apartment was rented out elsewhere, I stayed with colleagues, therefore did not register a second residence
- In 2007, second residence was recognized
I filed my tax return for 2008. Response from the tax office:
- Request for submission of rental contract
- Tax office intends to submit tax return to tax office at the workplace
Question:
Do I have to relocate my main residence to the workplace. I never want to live there, as I do not feel comfortable and it causes me a lot of emotional distress (separation from kids, family, friends). Just for work and then quickly back home!!!
What consequences can I expect now, also financially (tax repayment). Can I defend myself (medical certificate) or similar?
Thank you for your quick help.
Dear Advice Seeker,
Your question may be answered based on the facts you have provided and taking into consideration your efforts as follows:
According to § 19 of the Tax Code, the tax authority locally responsible for the taxation of natural persons is generally the tax office in whose district the taxpayer has their residence.
If the taxpayer - as in your case - has multiple residences, then the tax office responsible is the one in whose district the taxpayer predominantly stays.
In your case, since you predominantly stay in Frankfurt/Oder, this would be the tax office for you.
However, there are no legal disadvantages to submitting to the locally responsible tax office. The basis for taxation is generally the same.
Furthermore, no one is requiring you to move to Frankfurt/Oder or change your primary residence there.
The freedom to choose a permanent place of residence is a fundamental right and is derived from Article 11 of the Basic Law.
I hope this answer has provided you with an initial overview of the legal situation.
Please note that this response, based on the information you provided, is only an initial legal assessment of the situation. It cannot replace a comprehensive assessment. Adding or omitting relevant information can completely change the legal evaluation.
You are welcome to contact me through the follow-up option on this platform or via my email address.
For any further legal representation beyond this initial advice, my law firm is also at your disposal.
I wish you a pleasant weekend and remain
Yours sincerely,
RA Michael Vogt
