Housing and child allowances for children under 27 years are also available for property owners domiciled in another EU country. This resulted from a ruling by the European Court of Justice (ECJ) from the year 2008, whereby the prior concession only for domestic properties demonstrate against the freedom of movement and freedom of establishment. The tax will apply this decision in principle now.
For old cases can now support it later on even if the former does not purchase or construction grant application was made. Favors are actions where the former building or the purchase for the home from years abroad before 2006 dated. Then there is the allowance at the request yet for eight years. The case may not yet time-barred. Basically, the fundamental right to child allowance and even if the date of purchase or completion in the period after 31.12.2004 and before 1.1.2007 was. Then, the application for promotion until the New Year 2009 the Tax asked. Then there are even more encouraging if the house until 2008 or 2009 will be ready.
However, the tax office refused the allowance, if it is just second homes abroad are. This strict attitude has now Niedersächsische Finanzgericht for a holiday property in Spain confirmed (ref.: 9 V, 80/09). Until now there has been controversy about this point yet no case law. The judges come to the conclusion that the Court's decision not to second or apartment is applicable because no deprivation of workers' freedom of movement or freedom of establishment was evident. Because the plaintiff applicant had their property in Spain not so purchased to reside there in order to relocate and give up in Germany. They worked, however, continued in Germany and had their principal. That is not enough to supplement it.
After all, they remain the advantage of tax reductions for household services claim to be. This must be the domicile within the EU only for residential purposes be suitable. This condition also second or vacation homes. The Spanish painter may therefore provide an invoice to the German tax authorities accepted.