A second flat for work costs money every month. Alongside that there is an expected tax consideration because of double household maintenance (doppelte Haushaltsführung). For the decision you must calculate the actual additional household and the allowable income-related expense (Werbungskosten) separately. A deduction limit is not a cap on your real expenses.
Check the personal requirements first
§ 9 Absatz 1 Satz 3 Nummer 5 EStG describes professionally caused double household maintenance. This includes having a separate household outside the location of the first place of work and also living at the place of that place of work. The separate household requires, according to the provision, having a flat and a financial contribution to the means of living. [HAUSHALT]
The mere existence of two addresses is therefore not sufficient as individual confirmation. Provide workplace, first place of work, both living situations and the actual cost contribution in full to tax advice.
Limit the accommodation costs in the domestic case
For the accommodation situated domestically, which is exclusively considered here, the same provision states at most 1.000 euros per month as the recognised actual accommodation costs. [HAUSHALT] Which individual items fall under this and which other expenses must be examined separately must be clarified on the basis of your case. This page does not transfer any rule for foreign accommodation and does not calculate any travel allowance.
Cash outflow and deduction basis in the example
In the fictitious case the advice has already clarified the personal requirements and monthly 1.400 euros actually paid expenses falling under this accommodation cost rule. For a full year this results in 16.800 euros cash outflow. With the mentioned monthly limit the considered accommodation cost allowance is at most 12.000 euros. The difference is 4.800 euros.
This difference is not an additional tax liability. Likewise the 12.000 euros are not a reimbursement amount. The personal tax effect must be determined separately. The flat continues to require 1.400 euros monthly under the assumed contractual conditions.
Finance the second household fully
For the personal housing plan, possible trips home, actual additional living costs and other concrete payments also belong on the table. A local second-home tax is a separate consideration; any possible exemption from it does not follow automatically from this income tax allowance.
Include a professionally calculated tax effect in the financing plan only with its correct timing. Until then it must not replace the necessary ongoing cover.
The result is a realistic additional housing need and a separately traceable tax assessment. This allows the professional housing decision to be judged without confusing a limited deduction basis with genuinely available funds.