Berlin (dpa / tmn) – If an employee runs a second home at his place of work, the costs can be claimed as income-related expenses. However, the prerequisite is that the place of the first home and the place of work are different.
“If you have a second home and your own home in the same place of work, for example in a big city, there is no double management of the home,” says Daniela Karbe-Gessler of the Taxpayers Association.
The Berlin-Brandenburg Court of Finance ruled in the same way in a case where an employee had to care for and provide medical care for his seriously ill wife several times a day. To save time, he rented a second home near her workplace. The first home was between 35 and 40 minutes by public transport from work.
The reason for the second residence must not be private
The tax office rejected the alleged costs of running two homes and also did not allow the costs to be deducted as extraordinary charges. The judges of the Treasury Court also rejected the deduction of the expenses related to the income for the double management of the home (Az. 7 K 7009/19). For one thing, because the commute time between home and work was still within the usual range of one hour. On the other hand, because the reason for the second residence was mainly of a private nature due to the care situation.
Travel times between home and work of over an hour for the one-way route are no longer common and are no longer easily reasonable. In such a case, there could be a professional reason for the second residence.
“Employees should therefore check and document typical travel times, especially with well-developed local public transport,” advises Karbe-Gessler. If the travel time is more than an hour for a one-way trip, the second home can be professional. But here, too, private reasons must not be the reason.