place of residence

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Place of residence is a German legal term. It generally refers to the political municipality in which a natural person has their place of residence or, if there is no place of residence, their habitual residence .

Service law

The term place of residence is important in service law . According to the legal definition of the general administrative regulation around the Federal Travel Expenses Act (AVwVBRKG), the place of residence is every political municipality in which business travelers have their (possibly also another) place of residence. The place of residence in the sense of travel expense law is thus also a political municipality in which business travelers or family members living with them in the same household have an apartment (also a holiday home ) and this is available for residential purposes during the business trip. A place of temporary residence in which business travelers are temporarily staying for personal reasons (e.g. the holiday destination) does not constitute a place of residence.

An apartment within the meaning of Section 10 (3) of the Federal Moving Costs Act (BUKG) consists of a closed unit of several rooms in which a household can be run, including a kitchen or a room with cooking facilities. An apartment also has a water supply, sink and toilet. In comparison, § 20 sentence 1 of the Federal Registration Act only requires an enclosed space that is used for living or sleeping. According to Section 8 of the Tax Code , someone has a place of residence where they may have an apartment which suggests that they will keep and use the apartment.

See also

Individual evidence