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triple household management

July 23, 2012 | 25,00 EUR | answered by Wirtschaftsprüfer André Hintz

Good day,
So far, we have had a double household management, meaning our main residence is our apartment in Wiesbaden, where the wife has a full-time job subject to social security contributions, and our secondary residence is our apartment in Berlin, where the husband has a full-time job subject to social security contributions.
In the future, the following new situation arises:
1) The wife has a new full-time job in Bremen and will rent an apartment there.
2) The husband will remain in Berlin (full-time job), but will also, with the approval of his employer, take on an additional 20% job in Wiesbaden (subject to social security contributions) in the future.
Furthermore, the wife is heavily involved in volunteer work in Wiesbaden.
Now to the question:
Is it possible for us to continue to keep our apartment in Wiesbaden as our main residence? The apartments in Berlin and Bremen would then be secondary residences (triple household management). Or do we have to necessarily place the main residence where one of us has a full-time job (i.e. Bremen or Berlin)?
Thank you for your response.

Wirtschaftsprüfer André Hintz

Dear inquirer,

I would like to answer your question within the scope of an initial consultation and your fee commitment, in accordance with the rules of the online portal. My response is related to the situation you have presented.

The question of whether a double household management is present must be answered individually for each spouse.

The prerequisite is always that a professional reason justifies the second residence and that your old place of residence remains the respective center of life.

Therefore, it is correct that both spouses can claim a double household management in your tax return, as the indicators you have provided point to a center of life in Wiesbaden.

I hope my explanations have been helpful to you and remain

Yours sincerely

André Hintz
Tax advisor

Steuerberatung@andrehintz.de