Tax refund working less than 6 months/year

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Hello everyone. Can anyone help me on this? here my situation:

I m colombian, working and living in Hamburg since 2008 continuously. I am considering to leave Germany for 15 months, to study, and not sure yet if I will come back. I have heard there is a rule that if I work and live less than 6 months in Germany in one year, i can get the taxes back I paid during that year... that means if during 2014 I leave Germany before 30.06.2014 I can get all the taxes I paid during 2014 in 2015??? Is it that easy or there are some conditions? It matters if I already lived here some years already?

 

This is important, because from that it depends if I should end my contract by end of June or by end of July (to get the salary of July), since My study is starting in August. But if I can use this rule, I can get all taxes I paid from January to June, which is certainly much more money than the salary of July itself...

 

I will be glad to hear you opinions!!!

thanks

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Hello everyone. Can anyone help me on this? here my situation:

I m colombian, working and living in Hamburg since 2008 continuously. I am considering to leave Germany for 15 months, to study, and not sure yet if I will come back. I have heard there is a rule that if I work and live less than 6 months in Germany in one year, i can get the taxes back I paid during that year... that means if during 2014 I leave Germany before 30.06.2014 I can get all the taxes I paid during 2014 in 2015??? Is it that easy or there are some conditions? It matters if I already lived here some years already?

 

AFAIK, you can get your pension money back if you stay for less than 5 years. But that is not a tax.

 

The 183 day rule is for fiscal residence determination. So in a way you can get (some) of your taxes withholds back (not directly), as long as your country has a double taxation agreement with Germany. BUT! (And bit but) But then you have to pay taxes in your new country related to your income in Germany. Probably a bad deal and, depending on your new country, you might end up paying more.

 

 

This is important, because from that it depends if I should end my contract by end of June or by end of July (to get the salary of July), since My study is starting in August. But if I can use this rule, I can get all taxes I paid from January to June, which is certainly much more money than the salary of July itself...

 

I will be glad to hear you opinions!!!

thanks

 

Forget it! Doesn't work like that. I'm sure PandaMunich can be more informative, but AFAIK, they won't give you your money back. They will give you some sort of paper saying that the German Finanzamt withhold "X" money from taxes and that can be credited on your new residence country, as long as it have a double taxation agreement.

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Regardless of whether you stay on in Germany (and don't earn any more money) or not... Every individual gets a small personal tax free allowance that is basically just enough to allow a minimal means of existence. This tax free allowance means basically the first 8,000 or so is ignored for tax purposes. Every Euro earned after 8,000 is then liable for income tax.

 

a/ IF you have not yet earned 8,000 gross (-ish, don't remember exact number) by say end June, and you have pre-paid income tax since Jan, then you would most likely be entitled to a refund on any overpaid income tax.

 

You would need to file a tax return for the calendar year 2014, which normally is only possible after Jan 1st 2015, and the refund will probably be in your bank account by Mar/Apr 2015.

 

b/ Even if you earned over this tax free personal allowance, chances are, you were still pre-paying tax on the estimation and assumption you would be earning the same amount continuously for a whole year, so I would submit a tax return anyway, if I were you.

 

Are you absolutely sure the income tax paid so far is more than your last June or July salary? I would rather earn an extra months July salary than stop working in June in the hope that any tax refund would be higher. Your salary you get immediately. Your tax refund, you'll have to wait a long time for.

 

PS If you haven't already done so, there is nothing to stop you already filing tax returns for 2013 or older. If you file a couple years all in one block now, even if you are entitled to small refunds of 50 or 100 here or there it all adds up in the end. And that might even be a nice bit of pocket money to take with you when you study in another country. I left Germany and came back, and prior to leaving, that's exactly what I did, and boy was it a good idea in my situation.

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Hi paul, thanks for your advice, the thing is that I earned already 8000 euros bruto this year. I think i will stay on the safe side and work until end july. Thanks a lot for the information.

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Hi Julio,

 

AFAIK if the German tax office considers you as resident for tax purposes for 2014 tax year. You will be able to avail of the tax free threshold of 8300 € for 2014 tax year. SEE LINK

 

Basically you start getting taxed on the first euro earned after 8300 €. So, if you have paid taxes on the 8300 € income, when you submit your tax return for 2014, the overpayment should be refunded to you.

 

Please note that this is my understanding of the situation. I am sharing my thoughts because soon I'll be doing my master's in DE(and probably working) and I would like to understand the whole situation, before I get to DE.

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Hello everybody,

 

I want to get some advice from my personal situation with getting a tax return from Germany.

 

I am a Romanian national and I am currently living in Romania, which is a part of the EU. Last year I found a job as an employee in Germany and I relocated there. Unfortunately I was able to work only for 5 weeks as I had to return to Romania due to urgent family matters because my wife and kids remained in Romania.

 

While working in Germany I was registered (anmelden) there for the period I worked , but my wife and kids were not, as they remained in Romania. When I left Germany, I unregistered myself from the town where I lived in Germany.

 

Both me and my wife had income in Romania in 2014. My total gross salary earned in Germany represents only around 18% of my total family gross income of 2014 (Romania + Germany), but for the period worked in Germany I have earned less than EUR 8000 gross salary.

 

My question is if it's possible to get some taxes back for the period worked in Germany.

 

I discussed with 3 different tax advisors, one international and 2 German (one of them that advertises here on TT) and I've got contradictory answers:

- first of them told me that my German gross income for 2014 need to be minimum 90% of my total family worldwide income of 2014 in order to qualify for tax return in Germany and there is not possible to get anything back from Germany in my situation.

 

- the second one (this is an international tax refunding company) told me the same rule of 90%. They showed me this rule specified in the "Bescheinigung EU/EWR der ausländischen Steuerbehörde zur Einkommensteuererklärung" form (see link) that I am supposed to submit if I want to apply for tax return. A part of this document should be filled by Romanian tax authorities with the amount earned in Romania in 2014. However they told me that there is still a chance that I get something back, as from their previous experiences every case is considered individual and in some cases other people got a reduced refund even if they did not meet the 90% rule.

 

- third one (which I got from TT) told me that I can get full refund of the taxes payed in Germany. They specified that "according to the Double Tax Treaty my income as an employee in Germany is tax free because I have stayed in Germany less than 183 days". They also mentioned that the form "Bescheinigung EU/EWR der ausländischen Steuerbehörde zur Einkommensteuererklärung" is not applicable for my case.

 

Now who should I belive? The problem is that the third one requires me to pay all the fees up front (around EUR 440). The second one gave me an lower estimation of the possible return but I don't have to pay anything up front as the fees will be deducted from what I get back. In case when I don't get anything back, there is only a minimum fee of EUR 60 that I have to pay.

 

Could you please give me your opinion to this situation?

 

Thanks in advance for your help !

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Strangely enough, none of them are spot-on right, but the second one came closest.

 

No. 3 would only be right if a Romanian company, that didn't have a local office in Germany had sent you to Germany to work here, see article 15 (2) of the double taxation agreement between Germany and Romania.

Which isn't the case since you said that you had "found a job as an employee in Germany".

 

****************************************

 

Now let's explain how German taxation works.

 

Case 1: you do a tax return as a single

You won't get any German tax back simply because you earned less than the tax-free amount of 8,354€ (= Grundfreibetrag) while you worked in Germany.

The Finanzamt always takes your total 2014 income into account when setting your tax rate, the tax rate is seen as a social equaliser, the more you earned the more you can afford to give away in tax, this is called progression.

So you will have to also tell them about the Romanian income that you had in 2014 before moving in Germany and after moving away again from Germany, you do that in the tax form Mantelbogen ESt1A in line 98. You will also have to attach proof for this Romanian income, e.g. copies of your Romanian salary slips.

That Romanian income will not be taxed again, but it will raise the tax rate that you will have to pay on your German income.

Only if your total worldwide income 2014 was less than 8,354€ will you get all the German tax that you pre-paid through Lohnsteuer, back.

 

Case 2: you do a tax return as a married couple

You won't get any German tax back simply because the sum of your German taxable income and your wife's Romanian taxable income (who with the "Bescheinigung EU/EWR" actually applies to tax all her Romanian income again in Germany!) was less than the married tax-free amount of 16,708€ (= 2 * 8,354€ = 2 * Grundfreibetrag).

The Finanzamt always takes your total 2014 income into account when setting your tax rate, the tax rate is seen as a social equaliser, the more you earned the more you can afford to give away in tax, this is called progression.

So you will have to also tell them about the Romanian income that you had in 2014 before moving in Germany and after moving away again from Germany, you do that in the tax form Mantelbogen ESt1A in line 98. You will also have to attach proof for this Romanian income, e.g. copies of your Romanian salary slips.

That Romanian income will not be taxed again, but it will raise the tax rate that you will have to pay on your German income.

You then declare your wife's Romanian income, which will be taxed again in Germany (never mind that it has already been taxed in Romania, nobody is forcing your wife to apply to be taxed again in Germany, so this only makes sense if the extra German tax due on her income weighs less than the advantage of that extra tax-free Grundfreibetrag of 8,354€) in the Mantelbogen ESt1A in line 103.

 

The 90% rule for the "Bescheinigung EU/EWR" no longer applies starting with 2008, for details please read Taxation of Gastwissenschaftler.

There's something written on the official tax form "Bescheinigung EU/EWR" that no longer applies, by leaving it in there the Finanzamt hopes to scare people off who would otherwise get a tax refund, perfectly understandable.

 

Tax advisor no. 1 had the right idea, your wife applying to be taxed in Germany so that you can get two Grundfreibeträge, but got stumped with the 90%. You may want to let him know about this change in the 90% rule, just so that he doesn't give out wrong information in the future.

Tax advisor no. 2 had the right idea too and seems to have had at least a faint recollection that something changed with the 90% rule, so they got it nearly right.

Tax advisor no. 3 went up a completely wrong road.

 

****************************************

 

Ok, now down to your case.

First off, if either of the following cases is true, then you can stop right here, because you won't get any German tax back.

You should have received a Lohnsteuerbescheinigung (please look at it here) from your employer, on it it says how much Lohnsteuer (= income tax = no. 3 + no. 11 on your Lohnsteuerbescheinigung) he deducted from your salary during your time here. Remember that amount of Lohnsteuer.

 

Case 1: only you submit a tax return, i.e. your wife's income isn't considered and you will be taxed as a single

 


  • now input into the
official progression calculator (change the year to 2014):
leave the setting unchanged at "Grundtarif" (= they will consider only your personal 2014 income, i.e. you will be treated as a single)
Zu versteuerndes Einkommen in Euro: your 2014 German taxable income

 

= total gross salary (= no. 3. + no. 9. + no. 10 on your

Lohnsteuerbescheinigung)
- employee's contribution to health&nursing insurance (= no. 25 + no. 26)
- 78% of employee's contribution to public pension insurance (= 0.78 * no. 23a)
- 1000€ Arbeitnehmerpauschbetrag

 

Dem Progressionsvorbehalt unterliegende Ersatzleistungen und Einkünfte in Euro: your 2014 Romanian taxable income, converted to €

 


  • = your total Romanian gross salary in 2014
    - employee's contribution to health&nursing insurance
    - 78% of employee's contribution to public pension insurance

Now click on the button "Einkommensteuer berechnen".

 

Example:

 

  • Zu versteuerndes Einkommen in Euro: 3000
    Dem Progressionsvorbehalt unterliegende Ersatzleistungen und Einkünfte in Euro: 22000
    --> you would owe in German income tax:


    (3.000 Euro x 16,1560 Prozent)
    484 Euro

    Einkommensteuer

     

If the Lohnsteuer that you found out from your Lohnsteuerbescheinigung was less than that (in the example: 484€), then stop right now, you won't get any German tax back and if you do do a tax return, you will have to pay the difference to the Finanzamt!

 

 

Case 2: you submit a joint tax return together with your wife, i.e. your wife applies to have her 2014 Romanian income taxed in Germany - this only makes sense if she earned very little in 2014

 


  • now input into the
official progression calculator (change the year to 2014):
change the setting to "Splittingtarif" (= your total family income will be considered = being taxed as married)
Zu versteuerndes Einkommen in Euro: your 2014 German taxable income + your wife's Romanian 2014 income in € calculated according to the same rules

 

= total gross salary (= no. 3. + no. 9. + no. 10 on your

Lohnsteuerbescheinigung)
- employee's contribution to health&nursing insurance (= no. 25 + no. 26)
- 78% of employee's contribution to public pension insurance (= 0.78 * no. 23a)
- 1000€ Arbeitnehmerpauschbetrag
+ your wife's Romanian 2014 income in € calculated according to the same rules

 

Dem Progressionsvorbehalt unterliegende Ersatzleistungen und Einkünfte in Euro: your (not your wife's!) 2014 Romanian taxable income, converted to €

 


  • = your total Romanian gross salary in 2014
    - employee's contribution to health&nursing insurance
    - 78% of employee's contribution to public pension insurance

Now click on the button "Einkommensteuer berechnen".

 

Example:

 

  • Zu versteuerndes Einkommen in Euro: 3000 + 2400 = 5400
    Dem Progressionsvorbehalt unterliegende Ersatzleistungen und Einkünfte in Euro: 22000
    --> you would owe in German income tax:


    (5.400 Euro x 7,4890 Prozent)
    404 Euro

    Einkommensteuer

     

If the Lohnsteuer that you found out from your Lohnsteuerbescheinigung was less than that (in the example: 404€), then stop right now, you won't get any German tax back and if you do do a tax return, you will have to pay the difference to the Finanzamt!

 

 

 

****************************************

 

Now, if the above calculation had as the result that you pre-paid through your Lohnsteuer more German tax than you should have, then you can do a German tax return to get it back.

 

But please also factor in the tax advisor's fee.

 

Or you do the tax return yourself, there are instructions for the 2012 version of the tax forms in the TT Elster wiki, you would need:

 

  1. one Mantelbogen ESt 1A (instructions in the turquoise section of the TT Elster wiki)
  2. one Anlage N (yellow section of the TT Elster wiki)
  3. one Anlage Vorsorgeaufwand (yellow section of the TT Elster wiki)
  4. if you do a tax return as a married couple: also one German/Romanian version of "Bescheinigung EU/EWR"
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@PandaMunich,

 

Thank you very much for your time spent to elaborate this detailed answer. It really helped me and I think it will help others in the same situation too.

 

Your answer cleared the things pretty much for me. There are only a few things left that are not so clear which I will mention bellow:

 

1) I have the Lohnsteuerbescheinigung document from my employer in Germany, I have looked at it and it is on No. 4 (and not on No. 3) where it says "Einbehaltene Lohnsteuer von 3." I have put all the numbers into the official calculator and fortunately the result is much lower than what it is mentioned at No. 4 "Einbehaltene Lohnsteuer von 3." There is a difference of approximate 800 EUR for single application and 900 EUR for joint. From what I've understood from your post this is the amount that I could actually get back from Germany. Strangely the amount is lower than the estimation that Tax advisor 2 provided.

 

2) In my Lohnsteuerbescheinigung document at No. 5 Einbehaltener Solidaritätszuschlag von 3 I have also an amount specified. Does this solidarity surcharge add up to the Lohnsteuer and be considered for the tax return?

 

3) I am thinking to do a joint application, as it gives me EUR 100 in advantage so I need the "Bescheinigung EU/EWR" to be filled out also by Romanian tax authority with the amount that me and my wife earned in 2014 in Romania. Now from what I've seen on this form, it mentions only the gross salary and does not say anything about the employee's contribution to health&nursing insurance and employee's contribution to public pension insurance. It has a point for work related expenses (Werbungskosten) but I don't think the Romanian tax authority will put there the health insurance and public pension.

 

How can I prove the amount for employee's contribution to health&nursing insurance and employee's contribution to public pension insurance from Romania ? This is quite a significant amount. I could get a salary proof letter from my and my wife's employers in Romania where this amount can be mentioned, but it will be in Romanian language. I think I would need to provide official German translation for this letter. Should it be a translation with a notarial authentication and Apostille ?

 

4) Let's consider the worst case scenario where my assumptions and calculations were all wrong and I have to actually pay the difference to the Finanzamt. How can they actually make me pay this since I'm no longer a resident of Germany? How can this be enforced and what happens if I don't pay?

 

5) Since my wife and kids remained in Romania is it possible for me to qualify for the Double housekeeping (Doppelte Haushaltsführung) and claim some money back based on this? What about the cost of relocation to Germany, since it was a work related relocation ? (As I mentioned I found a new job with a different employer in Germany). The cost of relocation was supported by me and not by my German employer.

 

 

Thanks again for your answers !

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  1. Yes.
  2. Yes. It's 5.5% of the income tax.
  3. No, no, only your wife fills in the Bescheinigung EU/EWR with her income. Your Romanian income is not put in there (you do not want Germany to tax it again!) but is proved to the Finanzamt by copies of your monthly salary slips and declared in the Mantelbogen line 98. Didn't you get monthly salary slips detailing all the social security deductions and income tax deductions from your Romanian employer? You should attach a piece of paper showing the calculation:
    gross salary
    - health insurance
    - 78% of public pension insurance
    = your Romanian income to be filled into line 98.
    Same procedure for your wife, but her taxable Romanian income goes into line 103 of the Mantelbogen.
  4. If you won't pay then they will issue an arrest warrant and if you should ever fly via a German airport, you will be arrested and only let go after you have paid the outstanding tax.
  5. Yes to both questions. Please do a Google search, see here and remember to claim 24€ a day Verpflegungsmehraufwand for the 5 weeks you stayed here.

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Hello again,

 

3. I'm kind of confused about this point. I've discussed with Tax advisor No. 2 and they are asking me to provide the "Bescheinigung EU/EWR" with both my income and my wife's income. Even if I did a single tax return, they would have asked me the "Bescheinigung EU/EWR". Yesterday, I already submitted the document to the Romanian tax authorities and since I'm married, they filled both my and my wife's incomes to it. I don't think that the Romanian Tax Authority would accept to fill the EU/EWR form filled only with my wife's income, since on this form you need to specify if you are single/married/divorced and there are separate sections for Husband and Wife

 

Are you absolutely sure that if I fill the Bescheinigung EU/EWR with my Romanian income I will get taxed again in Germany? I asked Tax Advisor No. 2 and they said this is not the case, as this form is needed only to provide evidence of the foreign income to the Finanzamt. The answer was provided from a local employee of this company, but she said they will check again after I have the EU/EWR.

 

Also when I submitted the EU/EWR to Romanian tax office, they put me to fill in another form to request them to fill in EU/EWR based on the Double Taxation Agreement between Romania and Germany, in order to avoid double taxation. That's why I'm really confused. If indeed I end up with my Romanian income being taxed again in Germany, better not mess up with the Finanzamt at all.

 

5. If I count everything (relocation costs + Double Housekeeping) then I would get a sum close to what is specified as Lohnsteuer in my Lohnsteuerbescheinigung. So in this situation could I actually get all the Lohnsteuer back? Do I have to provide notary approved German translation with Appositle of the receipts, invoices, etc. ?

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If I could draw you attention to the section from line 101 to of the Mantelbogen ESt1A:

 

  • Nur bei Personen ohne Wohnsitz oder gewöhnlichen Aufenthalt im Inland, die beantragen, als unbeschränkt steuerpflichtig
    behandelt zu werden:
    ...
    lt. "Bescheinigung EU / EWR" (bitte einreichen)


 

The above means that a person who is not resident in Germany, applies to be treated as unlimitedly taxable in Germany with the income that is stated in the "Bescheinigung EU / EWR", i.e. that this persons applies with this Mantelbogen ESt1A to tax the income stated in "Bescheinigung EU / EWR" again in Germany.

 

5. Yes, that is possible. But you can never get more out of the system than you paid in in income/wage tax. As I said before, a copy of the receipts with German translations of the key words pencilled in is sufficient.

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Hello again,

I have continued the discussions with Tax advisor 2, according to my previous post. They are an international company specialized in expat tax returns from different countries and they deal with tax returns from Germany too. However I have a hard time with them, maybe because my situation is really complicated.

The current problems that I'm facing with them, among others, are the following:

- My period of work in Germany last year was from August 4 to September 3. I would qualify for Double housekeeping, but according to them I can claim the rent paid in Germany only for a month, because my total period of employment was 31 days, even if I have paid rent for both August and September. This seems really strange to me as I got a separate salary for August and one for September from the company where I worked.

- They say that I cannot claim expenses that are less than EUR 1000 in total for each type of expense. For example if Double housekeeping are less then 1000 EUR in total the Finanzamt will not take them into consideration. The same for relocation costs, and travel costs from my apartment in Germany to the work place. Is this true? Is there a limit of minimum 1000 EUR for expenses?

So the end result is that they don't want to include any of my expenses in the tax return because they are less then 1000 EUR per expense type.

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Point 1 isn't true.
Doppelte Haushaltsführung even encompasses rent that you had to pay when you were no longer in Germany, e.g. if your cancellation period for the apartment was 3 months, and you only gave notice for your apartment in September then you would have been obliged to also pay rent for October, November and December, and the cold rent (= just the rent, not the Nebenkosten) for these 3 months in which you weren't living there any longer would also be tax deductible. 

Regarding point 2: You must have misunderstood, they meant to say that if the total of all your expenses was below 1,000€ then it would be worth claiming for them.
Why?
Because every employee automatically gets assigned expenses of 1,000€ per year, even if they didn't have any job-related expenses, i.e. their normal taxable income is reduced by those 1,000€ and only on that lower income will they pay income tax. So, if you don't submit any expense or only submit expenses of in total less than 1,000€, you will still be in the same situation: you will get that 1,000€ Arbeitnehmerpauschbetrag (it's not pro-rated to the time that you actually were an employee in Germany, even if you only worked one day in Germany, it's 1,000€).
In other words, only if your total expenses for:

  1. moving costs,
  2. doppelte Haushaltsführung: warm rent (= rent + Nebenkosten) for August and Septemer
  3. doppelte Haushaltsführung: cold rent for any cancellation period
  4. doppelte Haushaltsführung: 31 days x 24€ Verpflegungsmehraufwand = 744€,
  5. costs for your way from your apartment to your workplace, 
  6. text books for work,
  7. stationary,
  8. conference fees
  9. and so on

all added together are more than 1,000€, should you definitely submit them.
In your case, you will definitely have expenses over 1,000€ in total (just your warm rent for 2 months and the Verpflegungsmehraufwand will add up to more than 1,000€), so you really should bother adding up all your expenses and claiming for them.

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Point 1 isn't true.
Doppelte Haushaltsführung even encompasses rent that you had to pay when you were no longer in Germany

Do you have some link or something where this is mentioned? I will try send it to them to see if they can take it into consideration, but they seem to be really stubborn as they keep telling me that they do know very well the German tax law as they are in business for 12 years and this is all they can do for me and I should decide if I want to proceed with them or not.

By using your calculation, I definitely have total expenses over 1,000 EUR. Only the warm rent paid for 2 months is 1,060 EUR + agency fee of 350 EUR. They also do not seem to know anything about the Verpflegungsmehraufwand of 24 EUR per day.

It seems that is really difficult to find a good tax advisor considering my situation. This company that I am currently discussing with is convenient for me as they have an office in my city in Romania and they don't request any up front fee as they will deduct their fee from what I get back. I have also contacted 2 tax advisors which advertise here on TT forum. One of them did not reply at all to my email and the other one is Tax Advisor No. 3 from my initial post on this topic which also did not handle correctly my situation.

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The law governing "doppelte Haushaltsführung" is R 9.11 Lohnsteuerrichtlinie 2011.

About claiming for the rent because of a termination period, after you had already left your location of your second home, that's actually something that happened to me and it was accepted by the Finanzamt without any problems, after all, it's also a costs associated with your job. If you wouldn't have moved here for a job you wouldn't have to have had the hassle with long apartment cancellation period.

Here's an article on doppelte Haushaltsführung:

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Thanks for all the links.

One more question. How are the expenses deducted from the taxes payed ? Is the total sum of expenses directly substracted from the total tax payed ?

Because the tax advisor told me that even if they do claim expenses of around 1100 EUR (that's what they calculated with only one month of rent and without considering those 24 EUR per day)  in the end I will only get around 10 EUR more in my tax return, so it's not worth the trouble claiming the expenses

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These expenses just reduce your taxable income, so because of these expenses you will get back:

your_personal_tax_rate * (expenses - 2/12 * 1,000€).

Since you only had 2 salaries, only 2/12 of your 1,000€ Arbeitnehmerpauschbetrag have already been applied against your salary by your employer.

If you had worked the entire year then these expenses would have meant getting back:

your_personal_tax_rate * (expenses - 1,000€) 

***********************

You know, you still have the possibilty to do the tax return on your own...

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Hello,

What do you mean by "your_personal_tax_rate" and how can I find how much this value is?

From the doppelte Haushaltsführung link that you previously posted, I understood (please correct me if I'm wrong) that I can claim 24 EUR per day for Verpflegungsmehraufwand only If I moved for a period more than 3 months:

Für höchstens drei Monate nach dem Einzug am neuen Beschäftigungsort können Sie Pauschbeträge für Verpflegung von der Steuer absetzen

Something similar I have found on R 9.6 Verpflegungsmehraufwendungen als Reisekosten:

Bei derselben Auswärtstätigkeit beschränkt sich der Abzug der Verpflegungsmehraufwendungen auf die ersten drei Monate

 In my case I was in Germany for a little over 1 month, although my employment contract was made for unlimited period of time, but was terminated on my request. Do you think I could still claim those 24 EUR per day for Verpflegungsmehraufwand?

Thanks.

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