Accomodation costs abroad deductible as part of a double hou ...
In the case of double household abroad, it must be decided through an overall assessment of the objective circumstances of the individual case whether and to what extent accommodation costs are necessary. However, the Supreme Tax Court held in the case of an official residence assigned under civil service law that the actual amount of accommodation costs at the foreign place of employment are always deductible as income-related double household expenses.
Categories: Supreme Tax Court cases
Keywords: double-household, civil service
