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Travel costs from the apartment to the workplace in the case of a double householdführung

March 19, 2010 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

I worked in Lüneburg in the years 2004 and 2005 (until September) and had my main residence (family) in Wuppertal. There was a second residence in Scharnebeck (near Lüneburg) as part of the double household management.
I submitted and received recognition for the travel costs for the one-way trip as home visits on Fridays.
The trips on Monday mornings from Wuppertal to Lüneburg (in the opposite direction) directly to the workplace were submitted as travel costs from home to the workplace, but were completely canceled by the tax office. The tax office ignores that these are not home visits, but trips between home and workplace.
My question:
Is it explicitly regulated (if so, where?) that in the case of a double household management, trips from the main residence (with the longer distance) are not generally recognized as trips between home and workplace?

Dipl.BW/SB Ulrich Stiller

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your efforts within a first consultation as follows:

You have made a mistake that needs to be corrected at the latest in the context of an appeal process:

For family home journeys, the outward and return journeys are considered. This is stated in § 9 (1) No. 5 sentence 3 EStG, which reads as follows:

"3Expenses for journeys from the place of employment to the place of the own household and back (family home journeys) can only be deducted for one family home journey per week".

Therefore, you still need to claim the return journey as a family home journey at €0.30 per kilometer, as you have so far only claimed the one-way distance.

From Scharnebeck to Lüneburg, you can claim €0.30 for trips between your residence and place of work for the one-way distance.

Kind regards,

Ulrich Stiller
Tax advisor