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A second home at your workplace? Deduct dual household management

Anyone who has a second home at their workplace for professional reasons and maintains their own household besides can save a lot of money: dual household management is tax-deductible. The requirements matter.

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With professionally caused dual household management, the costs of the second home are deductible as income-related expenses (§ 9 EStG): accommodation costs (up to 1,000 euros per month), trips, meal allowances for the first three months, and moving costs.
The prerequisite is your own household at your center of life (with financial participation) and a second home at the location of the first place of work for professional reasons.

What you should do now

  1. 1

    1. Check the requirements

    Your own household at your center of life plus a professional reason for the second home?

  2. 2

    2. Collect receipts

    Keep rental contracts, utility costs, travel proof and receipts for furnishings.

  3. 3

    3. State it in the tax return

    Enter the costs as income-related expenses (Annex N).

  4. 4

    4. If refused

    If the tax office does not recognize it, you can lodge an objection within one month.

Frequently asked questions

What can I deduct with dual household management?

The accommodation costs of the second home (up to 1,000 euros per month), travel costs between the homes, meal allowances for the first three months, as well as moving costs and expenses for furnishings. All of this as income-related expenses in the tax return (Annex N).

What requirements apply?

You must maintain your own household at your center of life and participate financially in the costs there, and the second home at the workplace must be professionally caused. If the tax office does not recognize the dual household management, you can lodge an objection against the tax assessment.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.