Austria MOF Clarifies Expense Deductions for Dual Household Management, Family Trips Home

The Austrian Federal Ministry of Finance Oct. 1 posted online Federal Finance Court Decision No. RV/7105754/2019, clarifying expense deductions for dual household management and family trips home. The taxpayer, a Polish resident working in Austria, claimed deductions for maintaining two households and family trips home. The Tax Office denied these deductions, arguing that maintaining a residence in Poland was privately motivated and unrelated to employment. On appeal, the Federal Finance Court held that: 1) the taxpayer couldn’t deduct expenses for family trips home due to the lack of records on the number of trips made and insufficient documentation of travel ...