Bundesfinanzhof rules on double household accommodation tax deductions

The German Federal Fiscal Court (Bundesfinanzhof) has issued a ruling regarding the deductibility of accommodation costs in cases of double household management. According to the decision dated September 9, 2025, accommodation costs can only be claimed as income-related expenses if they are borne by the taxpayer themselves.

Specifically, the court ruled that payments made by a spouse who is the sole party to a rental agreement and settles expenses out of their own obligation cannot be attributed to the other spouse. The court reasoned that such an attribution via third-party expenses or abbreviated payment/contractual paths is not permissible because it does not reduce the personal financial capacity of the taxpayer. Tax experts note that spouses must provide strictly person-related proof, as only the individual contractually obligated or economically responsible for the costs may claim the expenses.