Doppelte Haushaltsführung - rent exceeding maximum deduction limit

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Hello all,

I’ve spent some time searching through forum but I did not find confirmation if my thinking about Doppelte Haushaltsführung is correct. My strory:

I got a job in Munich starting in 09.2016. I was going to move here (from Poland) with my family so I rented apartment suitable for 4 persons (round 100 sq.m.) with rent of 1,7k€ (warm). Unfortunately my wife could not move with me as we planned and she will move to Munich with our sons no sooner than in 06.2017. So since 5 months I’ve been “Wochenendheimfahrer”.

My concern is: In my tax return I would like to claim (on basis of Doppelte Haushaltsführung) not only this fixed 24€ daily allowance (for initial period) and travel costs but also the rent for the apartment. Monthly rent of my apartment exceeds deduction limit of 1k€. Does it mean that I can deduct only 1k€ monthly (maximum limit) or I am not entitled to deduction at all because my apartment is too expensive and/or too big? Or maybe I cannot deduct anything because I was working in Germany shorter than 183 days in 2016 so I am obliged to file tax declaration in Poland only?

I would be grateful if someone could confirm my belief.

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You can file a German tax return, that 183 day thing is an urban myth that only applies to people sent by a non-German company to work in Germany and who stay less than those 183 days.

For all other cases: from the date you move to Germany with the intention to stay, you are taxable in Germany.

 

Claim for the whole 1,700€ in your German tax return, they will then cut the warm rent to 1,000€ a month.

The Verpflegungsmehraufwand (90 days x 24€/day) and the costs for the trips home (0.30€ per km of simple distance, i.e. only the way there, not the way back again), and the cost of simple furniture that you had to buy to be able to subsist until your family joins you (a bed, a table, a chair, a wardrobe, a washing machine - the idea behind this being that all the "good" furniture is still with your family and you will only get access to it once your family joins you here and all your "good" furniture gets moved here.

Details in here: http://www.finanztip.de/doppelte-haushaltsfuehrung/

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@PandaMunich In relation to your above post:

 

Re: "For all other cases: from the date you move to Germany with the intention to stay, you are taxable in Germany."

 

Please could you help me? What would be the taxable start date for my scenario?

 

March: I fly to Germany from the UK for a 3 month visit (return ticket)

June: I decide to remain in Germany and so don't fly back to the UK. I am added to my partner's apartment rental contract.

July: My anmeldung is stamped (with a 'move-in date' of June).

 

I gave the Anmeldung stamp date as my freelancing start date in the Fragebogen zur steuerliche Erfassung.

 

Thanks

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