If you live in a single household, you do not have to prove your contribution to household expenses. Sometimes (but only sometimes) tax law is perfectly logical.

This was recently demonstrated by the Federal Fiscal Court. The razor-sharp reasoning of the judges:

Anyone who lives alone must "by necessity" bear their own costs.

The lawsuit was brought by a son studying away from home who had set up his main residence in a separate apartment on the upper floor of his parents' house. His parents let him live there rent-free. He also had a second home at his place of study.

And as far as you are concerned?

✔️ The tax authorities require that you as an employee maintain your own household in your main residence in order to recognize double housekeeping.

❗ If you are integrated into your parents' household as a child without having a significant say in the running of the household, the household will not be recognized.

In this case, the tax office will not allow the deduction of income-related expenses for the double household.

✔️ In order for your own (primary) household in your main residence to be recognized, you must contribute financially to the costs of living there. The tax authorities require that you bear more than 10 % of the monthly costs of running the household (e.g. for food shopping).

💡 According to the new ruling, financial participation in the costs of living is therefore only relevant if you belong to a multi-person household at the center of your life!

👉 Check now whether your dual household management is recognized for tax purposes - contact us. We will be happy to assist you and help you with your tax questions and concerns: www.wsb-berater.com/kontakt

#Single household #Double housekeeping #Advertising costs #TTax advice #WSB