[hemmerling] Steps for Startup of a Business in Germany, A Roadmap

Related pages:

• Einwandbehandlung.
• Management 1/3 - General.
• Management 3/3 - TV Business Consultants & TV Business Coaches.
• Marketing and Self-Marketing.
• Online Business Howto - How to create a Niche Online Business, by Online Marketing.

• If you have the chance to use a “Virtual Office”, “Coworking Space” or “Business Center”, can you register your business on the location of this service?
  • For Bielefeld:
    • Bielefeld.DE "Einzelhandels- und Zentrenkonzept Stadt Bielefeld" (PDF).
      • “Karte 16: Abgrenzung zentraler Versorgungsbereich Bültmannshof” ⇒ Just the shopping center .
    • Bielefeld.DE "Gewerbeanmeldung. Ordnungsamt. Gewerbeangelegenheiten Ravensberger Park 5, 33607 Bielefeld".
    • Bielefeld.DE "Gewerbemeldungen".
      • “Wenn Sie den Schritt in die Selbstständigkeit gehen wollen, müssen Sie in den meisten Fällen ein Gewerbe anmelden. Externer Link www.startercenter.nrw”.
  • Für Gründer "Geschäftsadresse: die Anschrift für Ihr Unternehmen finden".
• For Germany, does the building of my flat belong to a “Mischgebiet” or a “reines Wohngebiet”?
  • Immobilienscout24 "Mischgebiet" - “Als Mischgebiet werden im Bauplanungsrecht Baugebiete bezeichnet, in denen sowohl Wohnungen als auch Gewerbebetriebe angesiedelt sind. Die gesetzliche Definition von Mischgebieten erfolgt in § 6 Baunutzungsverordnung (BauNVO). Demzufolge sind die Nutzungsarten Wohnen und Gewerbebetriebe gleichberechtigt vertreten”.
  • Finanzfrage "Gewerbe auf Privatgrundstück?" - “Normalerweise kannst Du auf Deinem Grundstück, wenn es nicht ausdrücklich als reines Wohngebiet ausgewiesen ist, ein Gewerbe betreiben. Ist das Gebiet ein sogenanntes Mischgebiet ist sowohl Wohnbebauung wie auch Gewerbeansiedlung erlaubt”.
  • Frag-Einen-Anwalt "Nutzungsänderung Gewerbe zu Wohnung in Mischgebiet (BW) zulässig?" - “Nur zur Verdeutlichung möchte ich Ihnen vor die gesetzliche Norm, die hier relevant ist, aus der Baunutzungsverordnung zitieren: 6 Mischgebiete. (1) Mischgebiete dienen dem Wohnen und der Unterbringung von Gewerbebetrieben, die das Wohnen nicht wesentlich stören”.
  • Even if it is a “Mischgebiet”, you have to ask the landlort of your flat.

1. Negociation with the placement officer of the job placement company.
   • Do I need a professional indemnity insurance ( Berufshaftpflicht ), a comprehensive general liability ( Betriebshaftpflicht ) or even a special “IT police” ?
   • When can I write my first invoice, and when will it be payed, with which delay ?
   • Negociation about a “faster payment” of my invoices for the first 2 or 3 months, to help me to compensate my startup costs soon.
2. Quick update of my business plan as self-employed IT specialist and engneer, with job details ( salary e.g. 50 EUR/h or 60 EUR/h, estimated project duration,... ).
3. Communication with the german labour office, if there is any “quick & immediate” financial support or service support for me as founder of an enterprise.
   • Does a formal business plan help to get support ?
   • Probably it's all too late, to get support, after I signed a first contract. Or not ?
   • Arbeitsagentur, Hannover.
4. Talk with your health insurance agent how to apply for reduced fees, by making the application “Antrag auf Beitragsentlastung”.
5. Taking a consultation by a startup consultant.
   • Presentation of this roadmap. It is the task of the consultant to check, that all the steps are in right order.
   • Question: is there any kind of “quick” support by the state, which just can be just taken before the formal foundation of the enterprise ?
   • Check of all filled-in formulars.
6. Taking a consultation by my financial advisor.
   • Steuerberaterkammer Niedersachsen.
   • Steuerberaterkammern NRW / Steuerberaterkammer Westfalen-Lippe.
   • STB Web - Portal für Steuerberater "Steuerberater-Suche".
   • Steuerberater.net.
   • Tellus GmbH "ihr-steuerberater-vergleich.de".
   • As he/she is also self-employed, he/he might give me some tips.
   • Selection criteria:
     • Does the financial advisor have an own website ? Do you like it ? Or does the financial advisor just have a entry at Steuerberater.net ?
     • What are the howrs of opening ( acccording to the website ) ?
     • The financial advisor claims to be specialist for your own business ( in my case “IT” ).
       • I definitely need consultation how to claim my self-employment - with the focus on processing contracts where I am paid for each working hour ( “Dienstleistungsvertrag” ) - as privileged graduated freelancer ( “Freiberufler” ), instead to be forced to open a trade business ( “Gewerbe” ) with need to pay industrial tax ( “Gewerbesteuer” ).
         • A good indication to have a contract as privileged graduated freelancer might be that the term “engineer” is part of the job description, e.g. “Test Engineer”, “Software Engineer”. If the name in the job description is just “Software developer” or even “Fachinformatiker” ( the name of a non-academic education ! ), this might be a critical indication that I need to open a trade business by applying for a trade license ( “Gewerbeschein” ) .
       • I need consultation how to apply some costs as business costs, for the tax authorities.
         • The rental of a temporary flat at the location of the customer, as temporary place of living.
         • Travelling tickets for travelling between the location of the customer and my temporary flat ( daily travel ).
         • Travelling tickets for travelling between the location of my temporary flat and my home flat ( travel each or each second weekend ).
       • A&T Die Steuerberaterfinder. Arens & Topalli GbR, Bielefeld - “Steuerberatervermittlung” #.
       • Tellus GmbH "ihr-steuerberater-vergleich.de".
         • Ralph Arens, Bielefeld & FeCon Steuerberatungsgesellschaft mbH, Spenge.
       • Experten-Branchenbuch "Steuerberater für IT-Branche/Internet in Bielefeld".
         • LEO REINOLD. Steuerberater. Bielefeld ( Experten-Branchenbuch "Leo Reinold" ), next to HBF Bielefeld.
         • Steuerberater Begger vBp. ( Experten-Branchenbuch "Ferdinand Begger" ), next to HBF Bielefeld.
       • Experten-Branchenbuch "Steuerberater für EDV-Consulting in Bielefeld".
         • Heike Neitz, Experten-Branchenbuch "Heike Neitz", Bielefeld-Brakwede.
         • Steuerberater.net "PeterMader", Experten-Branchenbuch "Dipl. Kaufmann Peter Mader", Bielefeld-Bültmannshof.
         • Werner Alberding, Experten-Branchenbuch "Werner Alberding", Bielefeld-Altenhagen.
         • Michael Altmeyer, Experten-Branchenbuch "Michael Altmeyer", next to Landgericht Bielefeld.
       • Experten-Branchenbuch "Steuerberater für EDV-Branche in Bielefeld".
         • Ferdinand Begger.
       • GULP Steuerberaterverzeichnis. Von IT-Freiberuflern empfohlene Steuerberater.
         • Dipl. Kff. Diana Köhler. Steuerberatung, Niedernstraße in Bielefeld.
     • Select a financial advisor at which you will have your stable homebase ( in my case “Bielefeld” ). Changing the financial advisor causes extra fees for familiarization, e.g. 1000 EUR .
     • If you search for financial advisor in Bielefeld, with business databases like Gelbe Seiten, there are some different areas.
       • Bielefeld Stadtteil Mitte.
       • Bielefeld Stadtteil Innenstadt.
       • Bielefeld Stadtteil Deppendorf.
       • Bielefeld Stadtteil Gräfinghagen.
       • Bielefeld Stadtteil Innenstadt.
       • Bielefeld Stadtteil Mitte.
       • Bielefeld Stadtteil Niederdornberg.
       • Bielefeld Stadtteil Schröttinghausen.
     • I was told that in the innercity regions, for Bielefeld at least “Bielefeld Stadtteil Mitte” and “Bielefeld Stadtteil Innenstadt”, the financial advisor tariff rates ( “Satz” ) are usually more expensive than those of financial advisors in the surrounding area. In big cities, the rate for a certain service might be “10/10” ( = 100% ), while it might be “8/10” ( = 80% ) in the surrounding area. Note that the rate is individual for services, so there are some services with a rate of 1/10 and some with a rate of 10/10.
     • It is important ( for me ) that my financial advisor can be reached with public transportations, easily .
   • Negociation about a professional indemnity insurance ( Berufshaftpflicht ) and a comprehensive general liability ( Betriebshaftpflicht ) and financial strategy.
   • My personal financial advisor is MLP Geschäftsstelle Hannover IX, Sabrina Wirtz, Xing "Sabrina Wirtz".
   • Decision making: Is this insurance IT-Haftpflicht useful for my concrete job / project ?
   • Especially if I start as employee and not as entrepreneur, I need a legal protection insurance ( “Beruflicher Rechtsschutz” / “Arbeits-Rechtsschutz” → DE.Wikipedia "Rechtsschutzversicherung" ).
     • According to employment law, the first date at court ( → DE.Wikipedia "Güteverhandlung" ) is free, besides my costs for a lawyer.
     • According to employment law, the second date at court ( → “Kammerverhandlung” ) is very expensive, e.g. 5000 EUR, in addition to my costs for a lawyer.
   • If I start as entrepreneur, what public liability insurance do I need for my business ( → DE.Wikipedia "Betriebshaftpflichtversicherung" ?.
   • DE.Wikipedia "Rechtsschutzversicherung".
7. Selection of a tax accountant.
   • Taking an initial consultation.
   • Negociation about the suitable accounting system for me, and the basic condition.
     • Net income method ( Einnahme-Überschuß Rechnung ).
     • Drawing up a balance sheet ( Bilanzierung ).
   • Ask the tax accountant to create an attestation document ”Betriebswirtschaftliche Auswertung” ( BWA ), that the tax accountant expects that you as startup entrepreneur will earn less than 1277.50 EUR/month in the current calendar year ( January - Dezember ). Even if you don´t get a reduced tariff, by this you can be shure to pay the lowest standard tariff .
   • Ask if the costs for the extra flat at the plant of the customer is allowed to be counted allowed against tax!
8. Get a date with your dentist , for an early teeth inspection.
9. Get a date with your chimney sweeper, for an early chimney inspection ( General rule: Dates might be a maximum of 3 months prior to the regular date, in advance ).
   • Bundesverband des Schornsteinfegerhandwerks Zentralinnungsverband (ZIV) - “Finden Sie Ihren zuständigen BSM”.
     • Schornsteinfegerinnung - Landesinnungsverband Niedersachsen - “Finden Sie Ihren zuständigen BSM”.
       • Schornsteinfegerinnung Hannover - “Finden Sie Ihren zuständigen BSM”.
         • Schornsteinfegermeister Christian Straub → Service partner for Henckellweg 2, D-30459 Hannover, Germany.

1. Getting sent the contract from placement company, ready for my signature.
2. What is the due date for payment ( “Zahlungsziel” ) ? Taking 45 days as example: If the contract starts at 2012-04-01 and I can write a bill at 2012-05-03 ( 3rd day of next months ), I might have money on my bank accout at 2012-06-20.
3. Do a liquidity planning ( with a spreadsheet calculation ). As result, please deposit enought noney on your bank giro account, to be shure to be able to pay your bills at any time in the starting phase of the job!

1. Deklaration of self-employment, at the local tax office. This is the foundation.
   • Be shure to select the option ”“Ich berechne die Umsatzsteuer nach (x) vereinnahmten Entgelten. Ich beantrage hiermit die Istversteuerung” on the declaration formular.
   • I already have a tax payer's account number as private individual.
   • Do I get another tax payer's account number ( “Steuernummer” ) for my business ?
   • I have to apply for a value added tax ID ( “Umsatzsteuer-ID” ), which is anonymous and can be presented to third parties.
   • Finanzamt Hannover-Süd.
     • St. Bezirk 016-022 → Tel. ( 05 11 ) 4 19 24 55.
   • Oberfinanzdirektion Niedersachsen - Betriebseröffnung - Formulars.
2. Deklaration that I don´t want to pay into the german pension fund Deutsche Rentenversicherung (DRV) for the first 3 years, just because I have just 1 customer, at first.
   • Deutsche Rentenversicherung "Befreiung von der Rentenversicherungspflicht".
     • 2.2 “Übersteigt Ihr monatliches Arbeitseinkommen (Gewinn) regelmäßig 400,- EUR? →JA”.
     • 2.4.2 “Sofern Sie für mehrere Auftraggeber tätig sind, die nicht Kooperationspartner, Konzernunternehmen ode verbundene Unternehmen: Beziehen Sie auf Dauer mindetens fünf Sechstel Ihrer gesamten Betriebseinnahmen aus diesen Tätigkeiten von einem dieser Auftraggeber ?”.
     • 3.4 “Arbeiten Sie am Betriebssitz Ihres Arbeitgebers ? →NEIN”.
     • 3.5 “Haben Sie regelmäßige Arbeits- und Anwesenheitszeiten einzuhalten ? →JA, Anzahl der Stunden: →KEINE ANGABE MÖGLICH”.
     • 3.6 “Werden Ihnen Weisungen hinsichtlich der Ausführung ( Art und Weise ) Ihrer Tätigkeit erteilt ? →NEIN”.
     • 3.7 “Kann Ihr Arbeitgeber Ihr Einsatzgebiet auch ohne Ihre Zustimmung verändern ? →NEIN”.
   • Advisory about “Handwerker-Versicherung”, Tel. +49 (0)511-829-3006.
   • New information- and advisory office in “Berliner Allee 13, Hannover”. Telephone number for negociation of a personal advisory meeting - Tel. +49 (0)800-1000-48010.
   • Förderland "Wissen / Personal / Scheinselbstständigkeit / Arbeitnehmerähnliche Selbstständige" - "Befreiung von der Rentenversicherungspflicht" - “Die Befreiung wirkt vom Vorliegen der Befreiungsvoraussetzungen an, wenn sie innerhalb von drei Monaten beantragt wird, sonst vom Eingang des Antrags an”.
3. Declaration of self-employment and that I would like to stay in the public health care system, at the health insurance.
   • AOK NordWest - Die Gesundheitskasse, formerly: “AOK Westfalen- Lippe” ).
   • The health insurance assumes a minimum salary of 1916,25 EUR/month. Salary means gain ( sales - costs ). This results in a minimum health insurance fee of about 320 EUR/month. There are several tariffs !
   • You might apply the health insurance to grant a reduced tariff ( “mit Beitragsentlastung” ). In this case, the insurance assumes a minimum salary of 1277,50 EUR/month. This results in a minimum health insurance fee of about 220 EUR/month. Regularly, this is granted for self-employed startup business people who were “arbeitslos” before the founding of their enterprise and get an official subvention for founding an enterprise by the labour office ( “Gründungszuschuß” ). But you can apply anyhow, even if your status is just “looking for work” ( “arbeitssuchend” ).
   • Ask your personal representative at your health insurance to send you a paper application form “Antrag auf Beitragsentlastung”.
   • Apply for the reduced tariff by completing the application form “Antrag auf Beitragsentlastung” and add the document ”Betriebswirtschaftliche Auswertung” ( BWA ) as certification.
   • Scenario.
     1. You start your business in 2012-01-01. You apply for reduced tariff.
     2. In 2013, You & your tax accountant do your tax computation ( “Steuererklärung” ) for your business as fast as you can, so that you receive your tax bill for your business ( “Steuerbescheid” ) of your tax authorities in 2013-05, hopefully. In case of freelancers and sole trader, there is just one tax computation both for private life and for business.
     3. Now you have to pass your tax bill ( “Steuerbescheid” ) to your health insurance. The health insurance assesses the health insurance tariff for 2012, finally ( “Beitragsfestlegung” ).
        • If you earned less than 1277,50 EUR/month, nothing changes.
        • If you earned more than 1277,50 EUR/month but less than 1916,25 EUR/month, you have to pay the insurance fee based on the 1916,25 EUR/month tariff from now on.
        • If you earned more than 1916,25 EUR/month, you past and future insurance fee is even much higher.
     4. For now, lets assume that you earned more than 1277,50 EUR/month but less than 1916,25 EUR/month.
        • You have to pay the insurance fee based on the 1916,25 EUR/month tariff for the time of self-employment in 2011, so the health insurance demands a supplementary compensation.
        • You have to pay the insurance fee based on the 1916,25 EUR/month tariff from now on, starting with next 1.st day of month.
     5. In 2014, You & your tax accountant do your tax computation ( “Steuererklärung” ) for your business as fast as you can, so that you receive your tax bill for your business ( “Steuerbescheid” ) of your tax authorities in 2014-05, hopefully.
     6. Now you have to pass your tax bill ( “Steuerbescheid” ) to your health insurance. The health insurance assesses the health insurance tariff for 2013, finally ( “Beitragsfestlegung” ).
     7. What needs to happen so that you can apply for a reduced traffic again ? 2 conditions must be both true ( not alternatively )
        • You must earn less than 1277,50 EUR/month, according to your tax bill ( “Steuerbescheid” ).
        • Additionally you must be a hardship case ( “Sozialer Härtefall” ), as the tax authorities may expect that your future income will be 25% lower that your past income according to the text bill ( “Steuerbescheid” ). Your tax authorities have to state this in official letter about the payment in advance ( “Vorauszahlungsbescheid” ).
   • LSV "Beitragsentlastung für freiwillig versicherte Selbständige" - “Eine Beitragsentlastung kommt für die freiwillig Versicherten nicht in Betracht, wenn ...das Mitglied oder der Partner der Bedarfsgemeinschaft über Vermögen verfügen, welches im Jahr 2007 den Betrag von 9800,00 EUR übersteigt” ( 2011: 10220,00 EUR ).
   • Warning #1: So if you earned 1700 EUR/month in 2013, 25% lower income in 2014 is 1275 EUR/month. So if you earn less than 1275 EUR/month, you will get the reduced tariff. But if you just earned less in 2013, e.g. 1500 EUR/month, you are not a hardship case if you earned 1277.50 EUR/month in 2014.... and have to pay the full tariff.
     • Tip: Concerning the definition what's your income in a certain year, you are quiete flexible with balance sheet accounting ( “Bilanzieren” ), but unflexible with cash basis accounting ( “Einnahmen- Überschußrechnung” ).
   • Warning #2: As self-employed ( just as self-employed ?? ), You will never get money back from the health insurance, because of a low income.
4. Think about leaving your church.
   • The religion is mentioned on the income tax card ( “Lohnsteuerkarte” ) in the church tax section ( “Kirchensteuerabzug” ), e.g. “LT” for Lutheran.
   • Your religion is also registered if you register your place of living at the regulatory authority ( “Ordnungsamt” ).
   • Lohn - Büro - Wecki. Ihr Partner für die komplette Lohnberechung "Kirchensteuer".
   • Kredite für Selbständige & Freiberufler, sowie Wissensportal für Selbständige, Existenzgründer, Freiberufler und Co "Selbstständige und die Kirchensteuer" - “Der Austritt aus der Kirche muss persönlich beim zuständigen Standesamt oder Amtsgericht beantragt werden. Dort genügt es, unter Vorlage des gültigen Personalausweis oder Pass, ein Austrittsformular auszufüllen und zu unterschreiben. Eine Begründung muss dabei nicht angegeben werden... Je nach Bundesland fällt dafür eine einmalige Austrittsgebühr von 10 bis 50 Euro an. Wichtig ist, die erhaltene Bescheinigung über den Kirchenaustritt 10 Jahre aufzubewahren, da bei einer Zahlungsaufforderung in diesem Zeitraum der Ausgetretene in der Beweispflicht steht. Und natürlich darf nicht vergessen werden, den Steuerberater über die Änderung zu informieren”.
   • Please send a paper photocopy of the certification about leaving your church ( “Kirchenaustrittsbescheinigung” ) together with the original income tax card ( “Lohnsteuerkarte” ) to your financial office, so that the religion is deleted from the church tax section. The financial office sends a new ( or updated ? ) income tax card ( “Lohnsteuerkarte” ) right back to you, within a few days, by snailmail.
   • HANNOVER.DE - Kirchenaustritt.
     • Fee: 25 EUR.
     • Hours of opening for declaration of leaving a church:

1. Sending back the signed work contract as freelancer, to the placement company.
2. Opening a business account at a bank, in addtion to my private account.
   • Depositing of some money from my private account, to keep financial liquidity.
   • Does the new business account have a DE.Wikipedia "Geldkarte" function ?
   • Strict separation of payment for business and private life.
   • MLP "Geldautomatensuche". Warning, there is no way to transfer cash to this bank account .
   • In a case of a move to a new town, I need another private bank account, for the costs of personal living and the rental fees of the flat. Transfer of the complete money stream to this new account is mandatory.
     • Sparda-Banken.
     • List of services where I have to name a new private bank account and new address.
       1. Internet, domain.
       2. Old Internet service provider (ISP ) → DSL provider.
       3. New or additional Internet service provider (ISP ) → DSL provider, UMTS provider.
       4. Internet services (Paypal, Amazon.DE, Amazon.COM / Amazon Web Services, Ebay.DE, buecherbillig.de..)
       5. Internet affiliate systems and contents sales websites, e.g. music sales websites.
       6. Owner of old flat.
       7. Owner of new flat.
       8. Old energy provider for electric power & gas.
       9. New energy provider for electric power & gas.
       10. Associations ( VDI, ... ).
       11. DB Bahn - Bahncard 25 ( bank account and EC card number ).
       12. Casualty insurance.
       13. Health insurance.
       14. Financial services ( Postbank, MLP,.. ).
       15. My tax accountant, tax accountant of my family ( address + bank account ).
       16. Deutsche Post "eFiliale".
       17. Car sharing services ( Quicar ).
     • List of services where I registered my mobile phone number.
       1. Mitfahrzentrale.DE / Mitfahrzentrale.COM.
       2. mitfahrgelegenheit.de.
       3. flinc.
       4. Quicar.
3. Pracical Implementation of an accounting system - strict separation of payment for business and private life.
4. Looking for a new flat, if necessary.
   • Classified Ads.
   • Asking the placement officer and the staff of the client, for tips for finding a rentable flat.
5. Organization of the move to the new flat.
   • Finding a relocation service ( Umzugsunternehmen ).
6. Can I travel by public transportation each day to the workplace ?
   • DB Bahn: "Vielfahrer und Pendler". Especially check “Regionale Pendlerangebote”.
7. Internet Access.
   • Do I need mobile UMTS Internet ( for frequent travel times in railways, or for short-time projects even at the new flat ).
   • Or do I need DSL Internet or Cable Internet at my new flat ?
8. Do I need additional coures before going into the project ?
   • In the case of project management, this might be a “SCRUM Master” course.
     • OOSE "Certified Scrum Master".
     • OOSE "Certified Scrum Master und Führen als Scrum Master ".
9. It is a good practice to note the current values of the electricity power and gas counters of the “homebase” flat, to be able to report it online to the power provider, in time, though absence from the “homebase” flat.
10. Just for me: Talk with the data acquisition company A.C. Nielsen GmbH, to negociate about / announce a data acquisition pause until I have a new flat, and telephone.

• Taking the additional courses for the job, if necessary.

1. Relocation to the new flat, if necessary.
   • Permanent work:
     • For the first time, it might be good choice not to relocate completely, but to look for a ready-furnished apartment, often advertised in Germany as “Gäste- und Monteurzimmer”, “möblierte Wohnung”, “möbliertes Zimmer” and by terms like “Kurzzeitmiete”.
       • See Classified Ads.
     • Sometimes the employer is willing to pay a hotel room for the first 1-2 weeks.
       • See Travelling & Maps, Rooms & Beds.
   • Freelance Jobs and Temporary Employment / Integration Leasing: You sould always look for ready-furnished flats.
     • See Classified Ads.
2. Packing of the furnitures and personal goods.
3. Doing the move with the help of the relocation service and maybe some friends.
4. Buying a ticket for the local public transportation services, if necessary.
5. Checking the route to drive from new flat to the new workplace ( by bicycle, by public transportation ), with maps, timetable ect.

• It is important to be in time at the workplace, especially at the first project day .

• 6 times monthly fixed costs as cash in the checking account!

• Just grant discounts, rebates to customers JUST if you added the money before, in your calculation .

• Inexpensive measure: Apply for a reminder ( “Mahnbescheid” ) at the local court of Hagen ( “Amtsgericht Hagen” ), by an online formular. You must just do a claim, without proof!
• After 2 weeks, expensive measure: Applying for an enforcement order ( “Vollstreckungsbescheid” ) at the local court, at place of business ( Example: Place of business is “Bielefeld” ⇒ “Amtsgericht Bielefeld” ).
• After another 2 weeks, hire bailiffs ( “Gerichtsvollzieher” ).

• The costs for a secondary residence ( flats: rental fee without extra charges and without utilities ( “Kaltmiete” ), hotel rooms: total costs without breakfast of course ) might be acceepted by the finance office as expenses from tax measures, for some time .
• Traveling costs to the primary residence are never accepted by the finance office