Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Some employees maintain a double household for work reasons, mainly to be closer to their workplace. Necessary additional expenses due to managing a double household can be deducted as income-related expenses and thus are free of tax rates up to a certain allowed amount.
The requirements to be considered as having a double household are:
- The employee needs a second apartment for professional reasons;
- The second home is located at the first place of work, which means it is closer than the primary residence;
- The primary residence exists and remains the centre of the family life of the employee;
- The employee financially contributes to the cost of living, which means more than 10%.
In case all requirements apply, you can deduct from tax accommodation costs up to a maximum of 1000 euros per month. You can also deduct from tax expenses for the journey from your first place of work to your primary residence up to a maximum of one trip per week. This only applies if the employee undertakes this trip with their motor vehicle, not a company vehicle.
Last changed 2026-01-26