Austria MOF Clarifies Expense Deductions for Dual Household Management

The Austrian Federal Ministry of Finance Aug. 28 posted online Federal Finance Court Decision No. RV/3100141/2020, clarifying expense deductions for dual household management. The taxpayer, a civil servant, maintained an apartment in Vienna where he worked, and a condominium in Tyrol with his wife. The Tax Office denied the taxpayer’s claimed deductions for dual household expenses and family trips home. The taxpayer argued that relocating was unreasonable due in part to impending retirement. On appeal, the Federal Finance Court found that: 1) the taxpayer’s reasons for not relocating were predominantly personal preference; 2) case law regarding a time limitation did ...