Tax overnight stay hotel instead of dual residence?

If I stay in a hotel, can I deduct this from the tax as a service-related accommodation costs?

This is theoretically possible if the provisions for double budget management are available.

Is there a limit for these costs?

€1,000 per month for accommodation on the site of double budget management

With a double residence you can take a trip back and forth a week.

No, in the case of double budget management, the weekly return journey is deductible.

What does it look like in the above case if I don’t live for rent but only in a hotel/hostel?

Like a second apartment.

The path 1x a week home, not back again (quasi analog to the distance board)

And the question will come:

The main conditions for tax consideration are:

1. You carry the second budget for professional reasons.
2. The second household is located at your workplace or near it.
3. You run a household at your headquarters and contribute financially to the current costs. The main residence is the centre of your private life

I think 1. And 2. It’s self-explanatory.

At 3: it is not only enough to buy from time to time, but you should pay a certain amount and participate in the costs, you are married this point is irrelevant. Despite the relaxed BFH legality, the assumption that taxable persons living in the household of the parents do not have their own household is also valid. The contrary must make the taxable person credible. Also the mere renting of an apartment may not be enough.