Place of residence and mortgage interest deduction - Legal aid centre

Questioner

Hello, I have a question about home-work distance. I have been in a relationship for six months now. I live in Nijmegen, work in Arnhem and my girlfriend lives in Oss. Now it so happens that I spend most of the week in Oss (almost every day during the week). This has significantly increased my travel distance to work, from 24 to 52 km one way. I have now changed my place of residence to Oss at work, which means I now receive an additional travel allowance of €125 per month. I have discussed this with the HR manager and this was not a problem. However, my question is, do I run the risk of missing out on mortgage interest relief and more importantly: My girlfriend is a single mother with 3 children, and receives rent subsidy, healthcare allowance and child-related budget. Is there a chance that she could get into trouble because of this? I am not registered in the Municipality of Oss and on paper I simply live in Nijmegen. I only live in Oss for my work. And is there a difference between place of residence and place of residence? Thank you in advance for the information! Greetings M

Lawyer

You yourself indicate that you stay in Oss for the greater part of the week in your girlfriend's home. Formally, this means that you must be registered there and that your girlfriend must report that you are living together. From the fact that you have also had your place of residence changed to Oss by your employer, it follows that you apparently believe that you have your place of residence in Oss. If you do not register and do not inform your girlfriend that you are living with her, you run the risk that during an inspection it will be found that you are living together and that your girlfriend has therefore received too much rent subsidy, etc.

Lawyer

Where someone lives is determined based on all relevant facts and circumstances (Supreme Court case law). Someone can also have 2 places of residence. Based on what you write, colleague Martens may well be right, but I find his conclusion premature. More facts are needed for a proper assessment. The case law in this area is very complex. You say that your girlfriend is a single mother who receives all kinds of allowances. What is important is whether she has a job or benefits. If she receives benefits, for example, she must inform the municipality that you are staying with her for so many days per week. In that case, there is a very good chance that the benefits will be withdrawn.

Lawyer

I would like to add that a person can/may only have one tax residence address.