Dual household management
January 9, 2013 | 30,00 EUR | answered by StB Steffen Becker
Double household management
Since autumn 2009, I have been working in Dresden. My place of residence is in Berlin. In Dresden, I have rented a 1-room apartment.
In my tax return for 2010, I listed the following deductible expenses:
Attachment N form position 26:
Commute between main residence and workplace (Berlin-Dresden)
Travel at the beginning of the week (Monday) 48 x 180 km.
Note: The daily commutes (Tuesday-Friday) from the apartment in Dresden to work were also listed, but are not relevant here.
Attachment N: Double household management form position 73: Visits to family home:
From Dresden to Berlin (Fridays) 48 x 180 km.
The tax office only recognized 46 x 180 km. My appeal was rejected. Only the visits to the family home (46x) were recognized, but not my expenses for the commute from my main residence in Berlin to my workplace in Dresden (Mondays).
Since I had these expenses weekly, I do not understand the decision of the tax office.
I request a clarification of the tax office's decision or an explanation of the correctness of this decision.
Please provide the corresponding legal sections.
Dear inquirer,
Thank you for your inquiry. I will answer this within the scope of an initial consultation based on the information provided. Missing or incorrect information can affect the legal outcome.
§ 9 Abs. 1 Satz 3 Nr. 5 Einkommensteuergesetz (EStG) states:
"Business expenses also include necessary additional expenses that arise for an employee due to a double household management established for professional reasons, regardless of the reasons for maintaining the double household management. A double household management only exists if the employee is employed outside the place where they maintain their own household and also resides at the place of employment. Expenses for travel from the place of employment to the location of the own household AND BACK (family trips home) can only be deducted for ONE family trip home each week. To cover the expenses for a family trip home, a flat rate of 0.30 euros for each full kilometer of distance between the location of the own household and the place of employment is to be applied. Sentences 3 to 5 of number 4 are to be applied accordingly. Expenses for family trips home with a motor vehicle provided to the taxpayer within the framework of a category of income are not taken into account;"
Therefore, only weekly family trips home are to be considered for tax purposes, also see R 9.11 Abs. 6 Nr. 2 Satz 1 Lohnsteuerrichtlinien (LStR). Only the first trip when establishing the double household management and the last trip when ending the double household management are deductible as business expenses, R 9.11 Abs. 6 Nr. 1 Satz 1 LStR.
Sincerely,
Steffen Becker
-Tax Advisor-
stb-becker@arcor.de
