The Treasury has always been "like to" contribute to the costs of the second household. The taxpayers will save the Treasury to ... A contradiction in terms. Dispute is therefore inevitable.
principle applies: If the second home at the work required for professional reasons, besides the moving costs and rent, expenses for home and catering packages can be deducted from the tax.
Many taxpayers will be happy about it now that the Bundesfinanzhof in March 2009 (Reference VI R 58/06; VI R 23/07) has amended the law in one crucial point: The cost of a second household can now also be removed if the principal residence is wegverlegt from work for personal reasons . The important thing is that the home will be used to achieve the workplace faster, and that the food item is in the more distant primary residence.
The main house is basically stand there, where is your own family! If a couple lives with or without marriage, does not matter. The main thing is living together in the Hautpwohnung. Of single persons specific evidence required to ensure that the headquarters will be recognized as a center of life. In addition to regular trips home memberships or employees at the home already considering his crucial.
Note: The (children's) room is with mom and dad not as a separate household. Should the employee live in the house of his parents, it must be to have a separate apartment with financial compensation.
to the second way, not a very big budget requirements. Whether this is a rental, condo, furnished room or hotel room, is thus not matter. The only requirement: This property must continuously for the employee are available. According to the decision of the Federal Court (Reference VI R 05/23) has the tax office but no more than the customary rent a 60 sqm apartment recognize as reasonable.
Subjects:
more money from the Treasury for studying
Without snare flat rate tax save
Heavenly Decree of 50%
Greetings from the tax office
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