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Costs for trips home to visit family in the tax return

Dear tax consultant,

I have a question regarding the deduction of costs for family visits in my tax return. I am not even sure if it is possible in my case. Here is my situation:

I have been living in a city in Bavaria for about 5 years because I work here. However, my parents, grandparents, and friends still live in a city in North Rhine-Westphalia where I was born and raised.

Despite living in Bavaria for a long time, I have not quite found a social connection here. I miss my family and friends in North Rhine-Westphalia, so on average I make about 2 family visits per month, which can be quite expensive. This is just an average number, sometimes there are fewer visits, sometimes more, especially during holidays like Easter or Christmas. Currently, due to the virus crisis, there are significantly fewer visits.

Now the question is, how can I convince the tax office that these are indeed family visits that I can deduct from my taxes? Do I need a written confirmation from my parents that I was with them during that time? There are no traditional costs like rent from a lease agreement that I can provide to the tax office. It is just my parents and grandparents where I grew up and lived until I moved out for work reasons, and they of course do not charge me any costs when I stay overnight and my mother cooks me a meal. I only have to pay for the transportation to and from there, and that can be quite burdensome.

Sometimes I travel by bus, sometimes by train, sometimes by plane, and sometimes by my own car. (By the way, my employer does not cover any costs) I think providing evidence with the car is the most difficult, as there are only gas receipts, and if I refuel on the highway, the tax office could quickly say that I did not visit my family but instead went to a theme park near Nuremberg. Do you understand my problem?

Of course, I have also tried searching on Google, but my specific case is never explained there. It always revolves around a tax residence and whether it is still considered the main residence after so many years. Well, for me, it is a question of definition. I have been living and working in Bavaria for several years, but I still have a social connection to the residence of my parents where I grew up and lived until I moved out for work reasons. And for this reason, there is no "traditional residence" with a lease agreement and rental costs, because it is my parents who own the property and I do not pay anything there except for the transportation costs. I hope the situation is clear now.

My question is: How do I deduct the costs for these family visits, and am I even allowed to do so in my case? Thank you for answering the question.

Steuerberater Knut Christiansen

Good evening and thank you for using ask-einen.com!

I would like to answer your question as part of an initial consultation, taking into consideration the fee paid.

Unfortunately, I have to inform you that in your situation, the tax deduction for trips home to your family cannot be claimed. These can only be claimed if there is a double household management situation and you maintain a second residence at your place of work for professional reasons. However, since you do not have your own place in your "home" but only stay with your parents or grandparents, this does not meet the criteria of having your own residence at your primary residence, so a double household management situation does not apply.

Having your own room in your parents' house is also not sufficient. You must have a residence in your own right (e.g. through a lease agreement). You would need to pay at least 10% of the costs for your parents' residence (household contribution) to argue for something like a primary residence. This should also be done in writing and be done seriously (e.g. through a standing order).

Best regards,

Knut Christiansen
Tax Consultant

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Steuerberater Knut Christiansen

Steuerberater Knut Christiansen

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