Doppelter Haushalt: Wann eine doppelte Haushaltsführung anerkannt wird

Liegt der Arbeitsort - die regelmäßige Arbeitsstätte bzw. erste Tätigkeitsstätte - weit vom Wohnort entfernt, ist dort oftmals eine Zweitwohnung erforderlich. Wenn also aus beruflichen Gründen neben der Hauptwohnung ein Zweithaushalt entsteht, liegt eine doppelte Haushaltsführung vor. Einen Teil der damit verbundenen Kosten können Sie auf das Finanzamt abwälzen. Hier erfahren Sie, wann eine doppelte Haushaltsführung steuerlich anzuerkennen ist.

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1. Wann liegt eine doppelte Haushaltsführung vor?

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a) Eigener Hausstand

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b) Auswärtige Beschäftigung

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c) Zweitwohnung am auswärtigen Beschäftigungsort

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d) Unterschied zwischen doppelter Haushaltsführung und Auswärtstätigkeit

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2. Bei Ledigen kommt es auf den eigenen Hausstand an

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a) Die Wohnung muss Ihr Lebensmittelpunkt sein

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Wenn Sie weniger als 24 Heimfahrten im Jahr unternehmen?

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b) Die Wohnung müssen Sie aus eigenem oder abgeleitetem Recht nutzen

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c) Den Haushalt müssen Sie unterhalten oder mitunterhalten

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d) An den Haushaltskosten müssen Sie sich finanziell beteiligen

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e) Sonderfall "Jüngere berufstätige Kinder"

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Rechtslage bis 2013

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3. Wenn Sie die Hauptwohnung vom Arbeitsort weg verlegen

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4. Wenn Sie während der Auswärtstätigkeit die Hauptwohnung verlegen

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5. Wenn Sie während der Auswärtstätigkeit den Beschäftigungsort wechseln

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6. Wenn auch der Ehegatte oder Lebensgefährte in der Zweitwohnung wohnt

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Xxx XX Xxxxxxxx xxx xxx Xxxxx xxxxx. Xxxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxx. Xxxx xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxx xxx, xxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxx. Xx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxxx xxxx xx xxxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xx.X. Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxx xxx Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxxx. Xxxx xxx Xxxxxxx, xxxx xxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx.
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7. Wenn Sie mit der oder dem Geliebten in der Zweitwohnung zusammenleben

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8. Wenn Sie die Hauptwohnung im Vertrauen auf eine Versetzung verlegen

Xxxxx xxxxx xxxxx xxxxx xx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx, xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xx xxx xxxx Xxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxx xxxxx xxx Xxxx xxxxxxxx xx xxxxxxxx xxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx.

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9. Wenn Sie nach langjährigem Pendeln eine Zweitwohnung anmieten

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10. Wenn nach der Heirat die Wohnung des Ehegatten zur Hauptwohnung wird

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11. Wenn Ledige mit dem Lebensgefährten oder der Lebensgefährtin zusammenziehen

Xxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx.

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12. Kostenbeteiligung erforderlich bei Familienwohnung im Ausland

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13. Keine Doppelförderung bei energetischer Sanierung

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