By law, a family member can only receive a work housing allowance if he or she has two actual jobs at the same time.
If the workplace is located far from the permanent place of residence, the acquisition of a separate workplace may become topical.
Due to the location of the workplace, a second home rental can be deducted from the rented second home if both the work home and the actual workplace are located within a hundred kilometers of the permanent home.
A deduction can be received for a rental apartment, right-of-occupancy apartment, employment apartment or co-ownership apartment up to a maximum of EUR 450 per month, but not more than the rent paid. Prior to 2019, the reduction received a maximum of 250 euros per month.
However, not everyone is entitled to a deduction, even if the above conditions are met. A family member can receive the deduction only if he has two actual jobs at the same time, for which reason he needs two different dwellings.
A family member refers to a person who has no spouse or minor children. For the purposes of the Income Tax Act, spouses are persons who are married or in a registered partnership.
In Helsinki resident Henna-Riikka Halonen encountered a family relationship condition for the reduction in work housing when he was considering acquiring work housing from his place of work in Turku.
“When I heard about the reduction in work housing, I had time to get excited to see apartments in Turku. I researched the matter in more detail, and that article became clear, according to which one should be family, ”Halonen says.
Cohabitants are counted as spouses only if they have a child together or have previously been married to each other. Thus, the permanent cohabitation of a childless couple does not meet the conditions either – let alone single people.
“There can certainly be many opinions as to whether a reduction in work housing is justified at all. However, it seems a bit discriminatory that the family in 2021 will still be defined through marriage or children. Relationships and related responsibilities can also extend beyond children and marriage. The taxation of the Old Town was in force until 1975, and in principle it can be considered that this law strengthens the same ancient structures and attitudes, ”Halonen points out.
Tax Administration the Inspector General Petri Mannisen according to which the conditions for family and non-family members come directly from the Income Tax Act.
“It has been a state of mind decided by Parliament. The idea is probably based on the fact that it has been considered that a single person has no need for more than one apartment, ”says Manninen.
According to Manninen, the law does not take into account, for example, a situation in which single people go to work in another place and acquire an apartment there but spend the weekends in their permanent apartment.
“In such a situation, the legislator does not consider it justified to grant a reduction in work housing. The tax administration can do nothing about it. ”