Double Household
Society is becoming more mobile and the citizens of the European Union often change their place of residence within Europe. It may well be that a family member moves to work in Austria while the family still lives abroad. This results in additional expenses for the taxpayer in the amount of the additional rent to be paid in Austria. Due to the double household rule the rent and usual furnishings for the apartment are tax deductible. Removal expenses to Austria are also deductible under certain circumstances. The double household rule applies not only to married couples, but also to taxpayers who live in a partnership. Single taxpayers also have certain tax rights, but less far-reaching ones. If a double household is recognized, family home trips to the family residence are deductible up to 306 EUR per month. If you need more information feel free to contact me.