Double household (second home for work)

With double housekeeping (doppelte Haushaltsführung), you maintain a second household at your place of work for professional reasons – and can deduct the costs from your taxes in Germany.

Requirements:

• The centre of your life is at your main residence (e.g. family, circle of friends)
• A professional reason for the second residence (too far to commute)
• You must bear at least 10% of the housing costs at your main residence

What you can deduct:

• Rent for the second home: max. €1,000/month
• Furnishings: fully deductible (furniture, kitchen, appliances)
• Trips home to your family: once a week, 30 cents/km (one way)
• Moving costs: in full
• Additional meal expenses: €28/day (first 3 months)

Sample calculation: €800 rent + €2,000 furnishings + 200 km × 48 trips × €0.30 = €12,480 in income-related expenses. At a 35% tax rate: €4,368 in tax savings.