Work-related relocation
December 30, 2011 | 20,00 EUR | answered by Dr. Yanqiong Bolik
Hello,
I have moved from City A to City B due to work reasons. Since I was only able to sign the employment contract three days before starting the job, I did not terminate my old apartment before actually starting the job; in the new city, I initially moved into a furnished room in a shared flat for three months with the contents of 1-2 suitcases, which the actual tenant rented out for exactly this period (and only this period) due to an overseas stay. During this time, I and my partner searched for and rented an apartment in the new city, which only became available after 2.5 months. After these 2.5 months, we then moved together into the new apartment in City B. Is this now considered double household management or a move? Despite the other contribution in the forum at http://www.frag-einen-steuerprofi.de/Zwischenmiete-Dienstreise-oder-doppelte-Haushaltsführung__f31598.html, I am still not entirely clear... In any case, I want to avoid the assumption that the temporary accommodation in the shared flat is a "transitional apartment" and that the "move" within City B is then considered a private move, so that the move from A to B can no longer be claimed... Therefore, my questions are: 1) Can I claim the costs for the old apartment (where my partner still stayed temporarily) as advertising expenses until the termination 3 months later (=job-related move)? Also, can I claim the costs for the room rented as temporary accommodation? 2) If I claim the costs for transportation, tips for movers, and renovations separately according to the actual costs, can I also claim a lump sum for "Other moving costs"? And if so, which one do I claim if we got married in the same year, but were not married at the time of the move? Thank you for your response!
Dear inquirer,
Thank you for your inquiry, which I will gladly answer, taking into account your contribution and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of information can change the tax result.
Regarding 1)
If the shared apartment in city A was your main residence, the rented shared flat room in city A is considered your place of residence at the place of employment. During this period, there is a double household management. The rent for the shared flat room as expenses for double household management is considered your operating expenses. The rent for the old apartment is considered a cost of living and cannot be claimed as operating expenses.
Regarding 2)
After moving into the new apartment in city B, the double household management has ended. If you have to continue paying rent for the apartment in city A due to the notice period, the rents you paid for the old apartment during this period are considered moving costs. You can claim moving costs as operating expenses if the move significantly reduces the travel time to your workplace and the double household management has ended. In addition to actual and verifiable transportation expenses, you can also claim a lump sum for other moving costs. If you are not married at the time of moving, the lump sum is €640 until 31.07.2011 and €641 from 01.08.2011. Expenses for renovating the old apartment are considered other moving costs. If the verifiable costs for this are higher than the lump sum, you can also claim the actual expenses.
I hope I was able to assist you.
If there are still uncertainties, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax advisor
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 9332 2657
Email: info@zdbz.de
www.steuerberatung.zdbz.de
