Costs for apartment search and moving in. Start of training for child.
May 20, 2012 | 25,00 EUR | answered by Wirtschaftsprüfer André Hintz
Hello, last year my son moved into my second apartment due to the start of his training (Second apartment has been existing since 2000, distance to main residence is 360km). Since the existing second apartment was too small (1 room, 29sqm), I moved into a larger one (2 rooms, 54sqm). This resulted in the following costs: broker fees for the new apartment, moving expenses (invoice from the moving company) for my move, costs for moving boxes, rental car for my son's move, hotel accommodation for the day of the move. Which costs can I claim for tax purposes? Thank you in advance and best regards, Uwe Zieling.
Dear questioner,
I would like to answer your question within the framework of an initial consultation and based on your fee commitment, along with the rules of the online portal. My response is based on the situation you have presented.
The question is whether the moving costs are related to your income.
According to § 9 para. 1 sentence 1 EStG, you can only claim costs as advertising expenses in your own tax return if they are related to your income. In the case of moving costs, the tax authorities also require that the move significantly shortens the commute.
In my opinion, your move is not work-related, but rather due to your son's education. Therefore, you cannot claim the costs in your tax return.
However, if your son has borne the costs of the move, he can claim these costs as special expenses in connection with his first vocational training under § 10 para. 1 no. 7 EStG and offset them against his income.
I hope my explanations have been helpful and remain
Yours sincerely
André Hintz
Tax advisor
