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.
The finance ministry has agreed immediate application of the new Dutch tax treaty rule to the effect that civil service pensions paid by private pension funds are taxable in the country of payment.
