Moving for your first job in Germany can be partly deductible for tax purposes if the move is work-related. Many people starting their career do not know which costs count, which receipts the tax office expects, or what an employer or the Federal Employment Agency may cover. This guide explains the rules and shows with a calculation when the deduction actually makes a difference.
Short answer: Moving costs for your first job are deductible as work-related expenses (Werbungskosten) if the move is caused by the new job. Only costs proven by receipts count, and they only reduce your tax once your total work-related expenses exceed the employee flat-rate allowance of 1,230 euros (2026, section 9a EStG). Last updated: October 2026.
The most important points
- Moving costs count as work-related expenses if the move is caused by your job.
- Only costs that actually arose and can be proven with receipts are counted.
- Only work-related expenses above 1,230 euros (2026) reduce your tax.
- If your employer reimburses moving costs, clarify in advance how the reimbursement is taxed.
- The Federal Employment Agency (Agentur für Arbeit) may pay mobility support in individual cases. The application must be made before the move.
Which costs can you deduct for your first job?
Deductible are costs that arise from the move itself. Typical examples are removal companies or van rental, fees for registering your new address and travel costs connected with the move. For double rent, new furniture or house-hunting trips, check each item separately. The table below gives a rough orientation. In case of doubt, the tax office decides based on the circumstances of the individual case.
| Type of cost | Classification | Proof |
|---|---|---|
| Removal company or van rental | Usually deductible if the move is work-related | Invoice, receipt |
| Address registration and authority fees | Usually deductible in connection with the move | Receipt |
| Double rent during the transition | Check individually | Rental contracts, termination confirmation |
| New furniture and equipment | Check individually, often private | Invoice |
| Trips to the new home and viewings | Check individually | Travel list, receipts |
When is a move considered work-related?
A move is work-related if it is necessary or sensible because of the new job, for example because the commute becomes much shorter or the employer requires the change of residence. A private reason, such as wanting a bigger flat in another city, argues against it. The timing also matters: the move should be linked to the start of the job.
Keep your employment contract or written offer with the start date and the address of your workplace. If you are starting after your degree, the guide Career start after your studies (in German) covers further preparation steps.
What does the deduction bring in practice?
Moving costs are added to all your other work-related expenses. The employee flat-rate allowance of 1,230 euros (2026) is applied anyway, without you submitting receipts. Only the amount above it reduces your taxable income.
Assumption: your other work-related expenses, such as commuting and work equipment, amount to 900 euros. Your moving costs amount to 1,400 euros. That gives 2,300 euros of work-related expenses. Of this, 1,070 euros exceed the flat-rate allowance of 1,230 euros. Only this amount lowers your tax burden.
What can your employer and the Federal Employment Agency pay?
Many employers reimburse moving costs in full or in part. Whether this reimbursement stays tax-free depends on how it is structured. Ask for the commitment in writing, including the amount, the purpose and the receipts you need to submit. How study-related tax benefits work is explained in Tax benefits during your studies (in German).
Under certain conditions the Federal Employment Agency can grant mobility support if a new job can only reasonably be reached after moving. The benefit depends on conditions and must be applied for before the move begins. There is no automatic entitlement. The responsible local agency provides information.
How do you document the move correctly?
- Document the work-related reason: employment contract, offer and start date.
- Collect every invoice, including receipts for small amounts.
- Sort the receipts by category such as transport, registration and travel.
- Clarify any employer reimbursement before you submit receipts, so that costs are not counted twice.
- Enter the costs under work-related expenses in the annex N of your income tax return.
Is it worth the effort for smaller amounts?
That depends on how much you otherwise claim as work-related expenses. If your work-related expenses are below 1,230 euros anyway, additional moving costs have no effect on your tax. Collecting receipts is still worthwhile, because without evidence you will have nothing to show for a later assessment or a job change.
An estimate does not replace receipts. Even if you only roughly remember individual items, the tax office has no basis without an invoice. Every receipt is a building block you may need later.
What role does the trip to your new workplace play?
Trips between your home and your first place of work are not the same as moving costs. They are covered by the commuting allowance (Entfernungspauschale), which is applied for each full kilometre of the one-way distance. Whether and how much counts depends on your distance and your working days. The calculation is set out in section 9 EStG.
Frequently asked questions
Do moving costs also count if I move to another city after my studies?
Yes, if the move is connected with your job. What matters is the work-related reason, not your status as a student. If you cannot clearly justify the move, clarify this before filing your tax return.
Do I have to keep all receipts?
Yes. Costs must be proven with receipts, and the tax office can ask for them. Keep invoices and contracts until the assessment is finalised and beyond.
Can I deduct the move before my job starts?
This is often harder, because the connection to the job is not yet confirmed. Document the employer’s commitment at the time of the move, so the reason can be proven later.
What if the job ends after a few months?
The decisive factor is the work-related reason at the time of the move. If your situation changes later, ask your tax office before you submit the costs.
What to do next
- Get a written commitment from your employer about reimbursing moving costs.
- Before you move, check whether mobility support from the Federal Employment Agency is possible.
- Collect all receipts from day one and sort them by category.
- Enter the costs as work-related expenses in your tax return.
- Clarify open questions with your tax office or a tax adviser.
Related guides
- Part-Time Jobs and Taxes for Students in Germany
- Health insurance for students: glossary from A to Z
- Career start after your studies (in German)
- Family insurance during your studies (in German)
Sources: section 9 EStG, work-related expenses (as of October 2026), section 9a EStG, employee flat-rate allowance (as of 2026), Federal Employment Agency, benefits on taking up work (as of October 2026)
Last updated: October 2026. This guide is general information, not individual advice.
