Austria MOF Clarifies Expense Deductions for Dual Household Management

The Austrian Federal Ministry of Finance Sept. 17 posted online Federal Finance Court Decision No. RV/3100067/2025, clarifying expense deductions for dual household management and family trips home. The taxpayer, a professional athlete, worked in Germany while maintaining a residence in Austria. The taxpayer claimed deductions for family trips home and dual household management. The Tax Office partially denied these deductions. On appeal, the Federal Finance Court held that: 1) a large room in the taxpayer’s parents’ home qualified as a family residence for dual housekeeping, even without structural separation; 2) rent, furnishings, and limited meal costs at the second residence ...