As an employee in Germany, you can deduct the costs of a double household due to work-related accommodation up to a maximum amount of EUR 1,200 per month. This includes much more than just the rent, which you can deduct from your taxes. We explain the conditions that apply and which costs are deductible here. 

Who can deduct a double household?

You can deduct the costs of your second home if you had it for professional reasons. At the same time, the center of your life must still be at your primary residence. The following points are important here:

• The second home should not be larger than the main residence
• The second home must be no more than half as far away from your first job as your main residence
• If the external employment is temporary, the tax office will recognize the costs more easily
• If you are married, the center of life is where your partner or family lives
• You should travel home regularly and spend most of your free time at your first place of residence
• You contribute at least 10% of the running costs of running the household at your main residence and can provide proof of this, for example in the form of bills for electricity, rent, water, etc.

If these requirements are met, many of the costs of running the household twice can be entered as income-related expenses in your tax return.

Can I deduct double housekeeping as a trainee?

Costs for a second home can also be deducted as a trainee - if the above conditions are met. Trainees who continue to live with their parents in their primary residence free of charge cannot therefore claim a second home at the place of training for tax purposes.

You can claim these costs 

You can claim various costs as part of dual household management. 

Commute costs

You can claim costs for commutes between your primary and secondary residence, i.e. for family trips home, for tax purposes. 

Costs for moving in

These include, for example, costs for a moving company, rental car or flight.

Accommodation costs

You can deduct up to 1,200 euros per month for accommodation. This includes:

• Rent
• Incidental costs
• Necessary furnishings
• Car parking space
• Costs for garbage collection and chimney sweep
• Broadcasting fees

Meal costs

You can also claim additional meal expenses for tax purposes as part of the double household management: In the first three months after moving into the second home, 28 euros can be deducted as meal costs for each day spent there.