Primary residence in a non-EU country
Dear Sir or Madam,
I am a Belarusian citizen and hold a permanent residence permit in Germany.
I am employed and pay social security contributions in Germany, I am single and have no children. I rent an apartment in Germany, which is approximately 3 km away from my workplace.
In Belarus, I own a condominium where I am registered (and have always been continuously registered). My parents also live in this apartment. I visit my parents 3 times a year and pay all associated costs (electricity, water, telephone, etc.) for the apartment. I also financially support my parents regularly.
My questions are:
1) Does the apartment in Belarus count as my primary residence with the center of my life, and the rented apartment in Germany as a secondary residence? What documents do I need to provide to the tax office if this is the case?
2) If not, can the expenses associated with the household maintained abroad be deducted from taxes? If so, which ones?
Thank you in advance and kind regards,
OS
