You can deduct moving costs for your Referendariat (legal clerkship) from your taxes if the move is job-related. That means the change of home is caused by your training, for example because the training placement is far away. This guide explains which costs you can claim, which evidence you need and where the limits lie.
Short answer: Moving costs are income-related expenses (Werbungskosten) if the move is job-related. They include removal and transport costs and travel costs for the move, which you prove with receipts. If your employer reimburses you, the deductible amount is reduced. Last updated: October 2026, legal basis § 9 EStG.
The most important points
- Income-related expenses (Werbungskosten) are costs connected with your job. A job-related move is one of them.
- The job-related reason must be clear, for example from the assignment to your training.
- Removal and transport costs, as well as travel costs, can be claimed with receipts.
- Reimbursements from your employer cannot be deducted a second time.
- Your income-related expenses count for tax only above the flat allowance of 1,230 euros. The allowance applies automatically.
When does a move count as job-related?
Under § 9 para. 1 EStG, income-related expenses are costs incurred to acquire, secure and maintain income. A move falls under this if it is mainly triggered by your training. The typical case is moving to another place because you have been assigned there for your training. If you move only for private reasons, the costs are generally not deductible.
The reason is therefore the core question. Keep a record of when and by whom your place of training was assigned. A letter from the higher regional court or your training placement is the best proof.
Which moving costs can you deduct?
Not every expense around a move is deductible. The overview below shows the common items. The tax office makes the final decision, especially for mixed costs.
| Type of cost | Classification | Proof |
|---|---|---|
| Removal or transport costs | Income-related expenses if the move is job-related | Invoice and removal contract |
| Travel costs for the move | Income-related expenses, claimed by individual proof or flat rate | Receipts, route and date |
| Reimbursement by your employer | Reduces the deductible costs | Reimbursement notice |
The tax administration also sets flat rates for moving costs every year. If you cannot provide complete receipts, you can use a flat rate instead. The amounts valid in a given year are available from your tax office or from the website of the Federal Ministry of Finance.
How does the calculation work?
Assumption: you move for your training. The removal costs 1,800 euros, the trip with a rental van costs 300 euros, and you can prove both. Your employer reimburses nothing. Then 2,100 euros are available as income-related expenses. Your flat allowance of 1,230 euros is replaced only if your total income-related expenses are higher. In this example, 2,100 euros would be claimed, provided the tax office accepts the costs.
The order matters. First check whether the cost is job-related, then its amount, and only then deduct any reimbursements. A reimbursement you have already received cannot be claimed again.
Moving or a second household?
If you take a second flat for your training and keep your previous home, a second household (doppelte Haushaltsführung) may apply instead. It is governed by different rules than a move. Under § 9 para. 1 sentence 3 no. 5 EStG, accommodation costs in Germany are limited to 1,000 euros per month. Family trips home can be claimed once a week at 0.38 euros per full kilometre.
You cannot claim both options side by side without separating the facts clearly. Choose the route that fits your situation and document it. Comparing both options before you move is worthwhile.
How to document your costs
- Keep the assignment letter or the summons to your training. It proves the job-related reason.
- Keep all invoices for removal, transport and travel, ideally with date and address.
- Note the routes and dates of the moving trips, so you can justify the amount.
- Check whether your employer has reimbursed any costs, and enter only the remaining amount in your tax return.
Typical mistakes when claiming
Most mistakes come from uncertainty rather than bad intent. Four points come up again and again. First, private moves are presented as job-related although the reason is missing. Second, reimbursements from the employer are forgotten, so too much is claimed. Third, receipts get lost because they were not kept. Fourth, people overlook that income-related expenses count for tax only above the flat allowance of 1,230 euros.
If you check these four points before you file, you avoid queries and back payments. If you are unsure, clarify the classification with a tax adviser or a tax aid service before the deadline runs out.
Frequently asked questions
Does a move at the end of the clerkship count as well?
A move at the end of the training can also be job-related if it is linked to a new position. The decisive factor is again the job-related reason, which you should be able to prove.
What if I move only because the rent is cheaper?
Then the job-related reason is missing, and the costs are generally not deductible. The reason must be clearly linked to your training. If you mix the two, the tax office may treat the whole move as private.
Can I claim moving costs retrospectively?
Yes, in the tax return for the year in which the costs arose. For tax returns for 2026, the deadline without a tax adviser ends on 2 August 2027, because 31 July 2027 is a Saturday. With a tax adviser the deadline is extended considerably.
Do I need to keep receipts?
Yes. Keep invoices, the removal contract and the assignment to your training at least until your tax assessment is final. The tax office can ask for proof even months after you filed your return.
What you need for your tax return
Before you fill in the form, create a folder that holds all documents about the move. That way you find the details later without searching and can transfer them directly into annex N (employment income). The folder should contain these documents:
- The assignment or summons to your training, with date and place of training
- Invoices for removal, transport, rental van or fuel, with date and address
- A list of the moving trips with route and date
- Reimbursement notices from your employer, or a note that nothing was reimbursed
If you keep the folder up to date, the tax return takes much less time. A move produces many receipts, and memories of individual items fade quickly.
Related reading
- Part-Time Jobs and Taxes for Students in Germany
- Loss Carryforward in Studies: Tax Return Step by Step
- Law student insurance: from studies to traineeship
- Steuerliche Vorteile im Studium (in German)
Sources: Income Tax Act, § 9 (gesetze-im-internet.de, in German), retrieved October 2026; Income Tax Act, § 9a (gesetze-im-internet.de, in German), retrieved October 2026; Fiscal Code, § 149 (gesetze-im-internet.de, in German), retrieved October 2026.
Last updated: October 2026. This guide is general information, not individual advice.
