Deduction for a second home for work
You can get a deduction for a second home for work if all of the following requirements are met:
- You have rented a second home because of the location of your primary place of work.
- The second home is a rental apartment, an employer-provided dwelling, a right-of-occupancy dwelling or a part-ownership dwelling (if you own your second home, you cannot get the deduction).
- If you have a family: in addition to your second home, you also have a permanent home where you live with your spouse or underage child. If you do not have a family: you have two primary places of work and two homes because of the location of the workplaces. If you have two homes but no family, one is your permanent home and the other your second home.
- Your primary place of work is located more than 100 kilometres from your permanent home.
- Your second home is located more than 100 kilometres from your permanent home.
If you have a spouse, only one of you can get the deduction for a second home for work.
How much is the deduction for a second home for work?
In 2019, the maximum deduction is €450 per month. In 2018, the deduction was €250 per month. However, the deduction cannot be higher than the rent you pay for your second home.
How to report the deduction
Deduction for 2018
You will receive a pre-completed tax return by the end of April. Report the deduction on your tax return by the due date. The deduction will be taken into account in your tax decision, which you receive by the end of October.
Deduction for 2019
You can benefit from the deduction in the current year by reporting it for your tax card to lower your withholding rate. You can also submit details in advance for your next year’s tax return, which you will receive the following spring. When you receive that tax return, check the details on it and make corrections if necessary.
You can also file the details on paper with Form 19 Deduction for second home for work. How to file on paper forms
How does this affect my tax assessment?
The deduction for a second home for work is made from the earned income as expenses for the production of income.