Move (change of residence)
A move is a change of residence, usually the main residence , to another apartment or house. In Switzerland, instead of moving the term reins usual.
Moving costs
The change of residence is usually associated with costs or losses that can amount to considerable amounts:
"Moved three times burned down once"
These are costs for looking for an apartment , real estate agents , sometimes double rent , renovation costs , new furniture purchases and the moving costs themselves. These consist of the costs for packaging and transporting the furniture and household items as well as any damage and lost items during the move. Important cost items are the rental of the moving vehicle and, if necessary, the commissioning of moving companies or relocation services .
Reimbursement of moving expenses
If the move is professional, in many cases the employer will reimburse the moving costs . Colloquially, curtain money is used here . For federal officials , judges and soldiers in Germany, the reimbursement of moving costs is based on the Federal Moving Costs Act or the respective state laws.
For employees in the private sector, collective agreements or individual contractual arrangements can be made as to whether, when and to what extent the company must reimburse moving costs.
Until the end of 2008, the relocation allowance existed for unemployed people who accepted a new job elsewhere.
Tax treatment in Germany
In the case of a professional move, the moving costs are tax-deductible as business expenses. In the case of a privately arranged move, 20% of the labor costs of the movers or the moving company up to an amount of 4,000 € are deductible as household- related services .
In special cases (e.g. moving to an apartment suitable for the handicapped after an accident), moving costs must also be claimed as an extraordinary tax expense .
Reimbursements for relocation costs are typically deductible operating expenses on the company side if the employee's move was for professional reasons.
See also
- Spatial mobility
- Migration sociology
- Moving box
- Foreign tax law (Germany) #Second part: Change of residence to low-tax areas
Web links
Individual evidence
- ^ Wiktionary
- ↑ a b Udo Reuß, Andrea Wekenborg: This is how you set off your costs for professional relocation . In: Finanztip . October 4, 2018. Retrieved October 5, 2018.
- ↑ Private moving costs as household-related services . Association of Taxpayers Hamburg. March 13, 2010. Retrieved October 5, 2018.