Cost sharing for double housekeeping

The contribution to the costs of running the household at the main residence as part of a dual household may not be clearly insufficient, but does not have to reach a certain limit or be regular.

The existence of an own household outside the first place of work requires not only a home at this location, but also a financial contribution to the costs of living. The second part of the regulation is primarily aimed at employees who have their main residence with their parents or other relatives. The Federal Fiscal Court has clarified that the financial contribution to the cost of living must not be clearly insufficient. The actual household and other living costs incurred in the year serve as a benchmark.

However, the law does not stipulate a specific limit, nor does it require an ongoing contribution to the costs. The fact that the plaintiff only transferred a larger amount to his parents at the end of the year therefore does not have a negative effect, especially as he was also able to provide evidence of significant food purchases at home.