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Every employee is entitled to lump sum income-related expense of EUR 132 per year. This is included in tax tables for payroll withholding. However, some expenses can be deducted when determining the taxable base if they exceed EUR 132 per year, see 2.1.1.

If an individual needs to live away from their family home because their work is more than 80 km or one hour's travel time away from their home, then the expense for lodging nearer to work is treated as income-related expenses that can reduce the taxable base.

The employee must actually have two places where they live.

The expenses of the second household such as rent, furniture etc can be expensed up to a maximum of EUR 2,200 per month. The same limit applies to hotel costs when staying in a hotel closer to work.

Journeys home may be deducted as income-related expenses, up to a monthly maximum amount of EUR 306.

If the employee is married or cohabiting, then these expenses can be claimed on an ongoing basis so long as both partners