Deduct second home
August 9, 2011 | 25,00 EUR | answered by Michael Herrmann
I have my main residence in a Hessian city, but now I have a second apartment in Mainz for exclusively professional reasons. Originally, I wanted to register this apartment in Mainz as a second residence, but I had to realize that in this case a high second residence tax is due and I also cannot get a residential parking permit. Therefore, I am considering making Mainz my main residence.
My question now is whether the tax-related second residence must be identical to the registration at the residents' registration office. Specifically: Can I deduct my apartment in Mainz or the weekly trips there as a second residence from taxes, even though this apartment is registered as my main residence at the residents' registration office?
Thank you very much.
Dear inquirer,
First of all, thank you for your inquiry, which I would like to answer based on the information provided and in the context of your initial consultation. The response will be in accordance with the facts presented. Missing or incorrect information about the actual circumstances can affect the legal outcome.
Yes, the deductibility of expenses for the second residence in Mainz is possible. The prerequisite is that the other circumstances allow for a double household management. Although the registration circumstances may indicate a main residence in Mainz, they can be rebutted.
The key factor for a tax-deductible double household management is that the center of life is located at the main residence. Indications of where the center of life is located can be how often and how long you stay in each apartment, how both apartments are equipped and their size. Also important are the duration of the stay at the place of employment, the distance between both residences, the number of trips back home, and especially the location of closer personal relationships (Federal Fiscal Court judgment of 9.8.2007, BStBl. 2007 II p. 820).
I hope that these explanations have provided you with a sufficient overview of the situation in the context of your inquiry and this initial consultation.
Best regards,
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax Advisor
