November 22, 2019
The deduction of accommodation expenses for double domestic households is limited to a maximum of 1,000€ per month. This includes all expenses that the taxpayer has to bear in order to use the accommodation. Expenses for household items and furnishings, including depreciation for wear and tear, are not included. They are deductible for an unlimited period of time, if necessary. The use of such household items and furnishings is not to be equated with the use of the accommodation as such.
The tax authorities had previously taken the view that expenses for furnishings and household effects should be included in the accommodation costs, which are only deductible to a limited extent.
§ 9 para. 1 sentence 3 no. 5 sentence 4 EStG BMF, Schr. v. 24.10.2014, IV C 5 - S 2353/14/10002, Rz. 104, BStBl 2014 I, p. 1412 BFH, Urt. v. 04.04.2019, VI R 18/17, BFH/NV 2019, p. 870