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Commentary

7.1 Job related relocation costs

Germany

7.1ÌýÌýÌýÌý Job related relocation costs

Under EStG, s 3, Nos 13 and 16, where the employee is required to move home for job related purposes, the employer can reimburse the actual:

  1. Ìý

    •ÌýÌýÌýÌý travel cost

  2. Ìý

    •ÌýÌýÌýÌý relocation cost

  3. Ìý

    •ÌýÌýÌýÌý additional related expenses, such as:

  4. Ìý
    1. Ìý

      –ÌýÌýÌýÌý double housekeeping (see 7.3)

    2. Ìý

      –ÌýÌýÌýÌý cost of damage to possessions

The move must be necessary for work and contractually required by the employer. The principal applied is that anyone who incurs expenses in the interest of another and at their request should be reimbursed for that expense.

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