A move to Germany for a first job or a change of workplace is treated by German tax law as work-related. The costs then count as income-related expenses (Werbungskosten), and you can get back part of the income tax you have paid.

When a move counts as work-related

A move counts as work-related if it is connected with starting your first job in Germany, changing employer or cutting your daily commute by at least one hour (there and back combined). You can deduct such costs as income-related expenses.

The lump sum for other moving expenses

For smaller expenses without receipts (connecting appliances, mail forwarding and the like), the tax office accepts a lump sum. Since 1 March 2024 it has been €964 for the person moving and €643 for each additional person moving with them.

Larger costs with receipts

On top of the lump sum, you can deduct with receipts: plane and train tickets, the cost of a removal company, trips to flat viewings and double rent during the transition.

Estate agent fees for a rented flat

The agent's commission for finding a rented flat after a work-related move can also be claimed as moving costs. Keep the invoice and proof of payment. Costs of buying a property do not count; discuss any uncertain items with a tax adviser.

What to check

  • Keep all boarding passes, tickets and hotel bills from the time of the move.
  • Ask the removal company for a detailed invoice showing the route.
  • Keep bank statements for the months of double rent.
  • Enter the details under income-related expenses in Annex N (Anlage N) of your tax return.

Example situation

In her first tax return, a professional claims €4,200 in moving costs (tickets, removal and the lump sum for her family), reducing her taxable income and receiving a refund of more than €1,400.

Next step

Keep all receipts from your first year in a separate folder; moving costs are an easy way to get a noticeable tax refund.

Official information on this topic

Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.

This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.