Family trips or home base or dual household management
May 21, 2014 | 25,00 EUR | answered by Anton Pernitschka
Dear Sir or Madam,
I have the following question:
I am single and work approximately 309 km away from my hometown. Unfortunately, I do not have my own apartment in my hometown but live at my parents' house on weekends, so I cannot claim a double household management, correct? At my place of employment, I have my own household. However, my center of life is my hometown, which I visit every weekend. In what form can I claim these costs (e.g. one-way or round trip)? If I can claim the costs as a tax deduction, under which section in the tax return?
I am specifically referring to travel costs only. No costs for rent, etc.
Furthermore, I am wondering about the new regulations in travel expense law from 01.01.2014. Can I still claim the trips as a tax deduction under the new law?
My employer wants to provide me with a tax-free subsidy of €200 per month for travel expenses, where should this be entered on the wage tax certificate? The double household management section would be incorrect. The regular place of work section would also be incorrect (as it is only 1 km from my own household at the place of employment to my employer). I want to avoid making a mistake that may result in a high tax bill from the tax office.
Thank you for your response.
Yours sincerely.
Dear questioner,
In the context of an initial consultation and your fee commitment, while considering the regulations of this forum, I would like to answer your question:
Having a separate household is not typically the case when using a room in the parental home, even if the child contributes to the costs.
According to the Federal Fiscal Court's ruling of 26.07.2012, BStBl II 2013, 208, a household is considered to be maintained even if the primary or main household is part of a multi-generational household (with the parents). The "nuclear family typical" household of the parents can even turn into the household of the adult child, into which the parents are taken, for example, due to illness.
Starting in 2014, additional expenses for a work-related double household management can be considered up to €1,000 per month, regardless of the size of the household. For a weekly trip between the primary workplace and one's own household, the commuting allowance can be applied. In the future, having a separate household outside the location of the primary workplace will require not only having a dwelling in one's own right or as a tenant, but also a financial contribution to the cost of living in that dwelling.
If these conditions are not met, commuting expenses between home and workplace cannot be considered as employment-related expenses. Otherwise, relevant information should be provided in Annex N of the income tax return starting from line 31.
Tax employer contributions for trips between home and workplace can be recorded in point 17 of the payroll tax certificate. In addition, these contributions should be entered in line 39 of the aforementioned annex.
The response was based on the information provided in your situation. Missing or inaccurate information regarding the actual circumstances can affect the legal outcome.
Sincerely,
Anton Pernitschka
Tax consultant
