Commuter lump sum without rental contract
March 14, 2016 | 30,00 EUR | answered by Oliver Burchardt
I will be living in a shared flat in Munich during the week for work (600km away from my "home base"). However, the landlord does not want to make a rental agreement; meaning I would be "staying with a friend". Now I want to claim back the travel expenses in my tax return or request mileage allowance for the weekend trips home. My concern is: If I don't disclose where I live in Munich during the week because I can't provide a rental agreement, will the tax office not become suspicious? Or is it possible to indicate "private accommodation"?
Additionally, my partner (who is the main reason for commuting) and I are not married. Would this generally make the claim for commuter costs invalid?
Dear questioner,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
A second household management is possible regardless of whether you are married or not. However, for unmarried individuals, it is necessary to prove that the center of life is not at the place of work and that a residence is actually maintained at the center of life.
In general, this is not a problem if you can prove that you contribute at least 10% to the costs of the residence at the center of life. So, if you, for example, pay half of the rent, the tax office will ask you to prove this through receipts.
Regarding the recognition of the apartment in Munich, it should be noted that a lease can also be concluded orally, at least if it is indefinite. So that is not an issue.
However, I would like to point out that within the context of second household management, you can also claim the rent for the apartment and significantly reduce your tax burden. With an oral lease, you will need proof of the rent paid, which should be clearly evident from the bank transfer. Please make sure to clearly state the landlord's name in the transfer, as this is a requirement for the deduction to be recognized. If you make cash payments, ask for a receipt.
If you are indeed staying with a friend (which should be done free of charge), register in Munich in order to provide evidence to the tax office.
I still recommend that you enter into a written lease agreement to protect yourself in case of disputes.
Best regards,
Oliver Burchardt
