‘Double housekeeping’ Treasury financed trips to the foreign job increasingly a workplace beyond the hometown of workers in economically tough times increasingly required. Employment in the distance allows no daily return to the apartment, that subject to double financial management at the tax office the term. Then, in addition to the expenses for the second home, in particular the wide journeys as advertising costs are unlimited deductible. Matter on the basis of the current case law now for the approach of a double financial management no more, if the second home is created through a professionally or privately initiated move. Because the financial management accepted two judgments of the Bundesfinanzhof, stating that the cost of a second home for professional reasons related also put themselves, if the principal residence of the place of work for personal reasons (AZ. away is postponed VI R 58/06 and VI R 23/07).
Alone decisive is that the second residence is used to by There the work faster or more convenient reach to and is the focal point in the distant main dwelling. The cost of a double financial management are unlimited deductible, if professional reasons for a second home in the longer term. Family journeys offer by far the largest savings potential, which accepted the tax authorities once a week back and forth. This is one of the distance allowance of 30 cents, which also applies to the daily shuttle tour in the Office. In the tax return can be so as both the weekly commute home to the family and the daily commute distance of the second home to the workplace. Alternatively also spouse or children under the same cost approach to the workplace to be allowed to travel if the employee is prevented from for example operational travel. But must not be the limitation on a trip a week because workers have a right to vote: you must apply alternatively all trips during the week with the distance allowance, if they This in return on the approach of the cost of accommodation and meals dispensed with is. As a rule of thumb: the approach of all trips pays off at several commuting during the week and long distances home.
At the same time the rent on the second place of residence should not be high is. Since the right to vote in the income tax return can be exercised, professionals have in hindsight sufficient time to calculate both models. Who decides for a return home for a week can also deduct expenses for the foreign domicile as rent and other costs in addition to the distance allowance or tax refund from the company. In addition, there are a food package of 24 euro per day for the first three months after the grounds of double financial management.