Double Household Deduction
As per the Double Household (Doppelhaushalt) provision, individuals are eligible for a tax rebate if they maintain two residences: one located near their workplace for professional reasons, and the other serving as their family’s primary residence. Essential additional expenses arising from maintaining the residence near the workplace for professional purposes and associated travel can be claimed for a tax rebate under this regulation.
Documentation required for tax rebate application under the Double Household provision:
- Verification of primary residence expenses (such as rental agreement, rent proof, loan or mortgage statement).
- Verification of secondary residence expenses (including rental agreement, rent proof).
- Evidence of travel between primary and secondary residences (comprising flight tickets or train tickets).
- Documentation regarding brokerage fees for the secondary residence.
- Records of phone call expenses to communicate with family residing in the primary residence.
