Dear Sirs,
Thank you for using the services for 123recht.
You don´t have to me married to your partner in order to qualify for doppelte Haushaltsfuehrung. It is absolutely sufficient to have an apartment in your place of residence and another apartment in the place where you work. That`s independent of your partner.
The fact that your place of residence is outside of Germany and you are commuting from abroad is not an issue. Doppelte Haushaltsfuehrung is available for places abroad too in cases where the income is taxable in Germsany.
As you will work in Munich and earn your salary there, this income will be taxable in Germany. You are free to use doppelte Haushaltsfuehrung as a tax-deductable means.
The rental contract and the additional circumstances of your social life will establish the Netherlands as your main residence.
Kind regards
Antwort
vonRechtsanwalt Alex Park
Hahnstr. 37a
60528 Frankfurt am Main
Tel: 017663831347
Web: https://www.frag-einen-anwalt.de/anwalt/Rechtsanwalt-Alex-Park-__l108192.html
E-Mail:
Thank you for you answer.
You state that:
"The fact that your place of residence is outside of Germany and you are commuting from abroad is not an issue. Double housekeeping is available for places abroad too in cases where the income is taxable in Germsany."
From reading many different situations here and in other forums I recognise what you say. My concern is the following. I had a contact with a Steuerberater, for whom I paid for a consultation regarding this specific issue. The answer was the following. Indeed I can claim the doppelte Haushaltsführung without being married but, in practice, it will only be accepted if I am married. The Steuerberater was very assertive on that giving the example that only one case of a single person having another house abroad was accepted by the tax office. Therefore the Steuerberater does not believe that my situation could get a positive outcome.
So I am quite confused with what I can expect from such situation. I saw that there has been some changes regarding single people and the doppelte Haushaltsführung. These changes have been towards putting single people at a similar level of married people. Still, there is always a difficulty in proving that the center of life is abroad for singles (even if living together with a partner for several years).
So my initial question was regarding the chances of having the Tax Office actually recognizing my situation as doppelte Haushaltsführung.
Thank you for your time.
I am aware that the tax authorities in Munich might be tricky, however I see no grounds on which they could discrminate you against a married person.
The information that only married people can benefit from doppelte Haushaltsfuehrung ist wrong. You will have to prove your main residence in the Netherlands, that`s easier with a spouse but you can just supply your rental agreement and it`s proven. You are Dutch, all your life is there, I don`t see how one could goargue against that.
I therefore regard your chaces as good, you will have to provide documents for sure, but the odds are in your favour.
Kind regards