Two workplaces - near and far - with approximately equal share in the employment relationship.
I am facing a professional change.
In this case, I would be employed 50% of the time at location A (about 35km from my hometown) and the other 50% at location B (about 400km from my hometown).
At the faraway location B, I usually travel by train/car on Monday and return on Friday. I spend approximately 8-10 nights per month at this location in a hotel, as it is not worth it to register a second residence and rent an apartment for this amount of time.
Therefore, I estimate the following costs for accommodation at location B: 8,000 EUR per year. Additionally, I have travel expenses (train) of approximately 5,700 EUR per year to get to location B. Alternatively, traveling by car is also an option.
Are the accommodation costs at location B and travel expenses fully tax deductible? Does the standard mileage rate (one-way) apply here or the actual distance traveled?
What should be considered in this situation? What are the possible ways to structure this?
Note: It is currently unclear whether location A (35km from home) or location B (400km from home) is listed as the regular place of work in the employment contract.
Would the choice of the place of work have any special tax relevance? Would anything change if location A were considered the regular place of work for more than 50% of the time?
Thank you in advance for answering my questions!
