Relocation expenses in Germany

Employees can deduct relocation expenses if the costs are job-related and when the costs are not reimbursed by employer. Expenses for privately motivated relocations are not deductible as expenses.

Relocation expenses are work-related if

• you are moving from abroad to Germany, starting a new job in Germany
• the distance between home and workplace is significantly reduced i.e. daily travelling time is reduced by at least one hour
• the relocation is caused by working for a new employer or starting a new job
• a double household is set-up or teminated

Overview about deductible relocation expenses

• Transport of household goods
• Travelling costs e.g. costs for flight, train, car etc.
• Accommodation costs e.g. hotel costs
• Agency fee
• Double rent
• Other expenses e.g. registration costs, registration certificates for cars etc