If successful in professional life want to be, must be very flexible in today's world. Large distances between workplace and home are not unusual. To reduce journey times and avoid, is therefore often a second home in the workplace in question. The Treasury must adhere to this "second household" to participate.
condition
- Self household at the center of life (main residence). The location of the food item can be located abroad.
- second property in the workplace. This property must always be available, ie, an occasionally rented room is not enough!
What can I sell out?
expenditure on housing
This includes, for example, travel costs for the visit, charges for listings
postage, telephone costs, commissions, etc.
Relocation
All transportation costs and travel expenses on the day of the move can be claimed on proof. Packages are moving like a "normal" job-related move it here but not!
costs for the second dwelling
Here, all rental and property charges, and deposed in a condo ongoing operational, depreciation and debt interest. According to the decision the Federal Supreme Court (case number VI R 23/05) makes the tax office may recognize more than the cost corresponding to a normal local rent a 60 sqm apartment as appropriate.
equipment costs for bed linen, wardrobes, tables, seating, curtains, simple floors, cooking and eating utensils, cutlery, lamps, wall units can be sold at the usual price. "Luxury items" such as kitchen equipment, carpets, etc. Unterhaltungseletronik can not currently be made.
travel costs
trips at the beginning and end of the second household can either be a flat rate charged with 0.30 EUR / mileage or ticket to be presented for public transport. The home runs (1 x per week) can be independently separated from the transport used, with 0.30 EUR / km distance. This is only for actual trips made.
catering packages can
3 months will be charged flat rates for meal allowances while away time from the main residence. The following packages:
.. from 6 EUR. 8 hours
12 EUR 24 EUR from 14 hours from 24 hours
straight line with the food allowance can save many a tax-€! Currently, a method for Bundesfinanzhof (Reference VI R 10/08) pending. This will be decided whether a recognition be allowed over the 3 months to come could. Pending final decision, it is worthwhile to an already-issued tax assessment and appeal by reference to the above procedure to keep open or to specify in advance the actual time in the future tax return.
with questions on an accountant very happy.
Subjects:
double life pays off in Part I
more money from the Treasury for studying
Without Snare flat tax savings
Heavenly Decree of 50%
Greetings from the tax office
