Maximum rent costs for dual household management

In principle, household expenses or costs associated with the way of life cannot be claimed tax-deductible. Exception However, this only exists if the stay at the place of employment (professionally) is necessary and a relocation of the (family) residence is likewise not feasible as is the daily return to the place of residence. Under the heading „double management of household finances“ Costs related to accommodation can be claimed as tax-deductible expenses (e.g., as advertising expenses).

It is a matter of course that the costs of a rental apartment or a hotel room depend on the place of employment itself, as well as on the neighborhood or category of the area. Monthly limit For such costs, the Income tax guidelines 2,200 € (including operating costs), with the frequency of overnight stays also being important. The Supreme Administrative Court (GZ 2007/13/0095 of 26.5.2010) had to deal with a case in which the monthly costs for one Apartment (95m²) in Vienna, the tax office did not actually recognize them. The main argument was that the costs for a smaller apartment (approx. 40m²) should be considered appropriate and therefore only one aliquote recognition the cost of the apartment is possible. However, the fact that the apartment is not only used as a sleeping place, but also serves as a place for preparing work and for storing luggage was not taken into account. Since the tax office had misinterpreted a previous VwGH decision – it did not concern the specific size of an apartment available at the place of employment – the VwGH reversed the decision. Costs for die 95m²-Apartment as advertising costs acknowledged.

It is in fact in connection with the dual budgeting system that the Individual case to accept and also to concrete usage to be worthy of, why it is None category-based or size-oriented Rental limits However, it is important to ensure that the Costs for both households actually borne by the taxpayer and not the costs of the apartment at the employer's place of employment.

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