14.02.2020 Deductibility of double-household expenses incurred in advan ... Expenses for an apartment are only deductible as double-household expenses incurred in advance if the taxpayer has made a conclusive decision to use the apartment in the future as part of a double-household deductible for tax purposes. Whether this is the case must be decided through an overall assessment of the objective circumstances of the individual case. Categories: Supreme Tax Court casesKeywords: double-household, abandoned income, adva ...
