This thesis generally deals with double housekeeping management and journeys back to the family home when a taxpayer maintains two households and a daily return is not reasonable. Special attention will be given to the evaluation of possible tax deductions and the treatment of deductible expenses in this context. This evaluation takes into account the specific benefits in kind and a possible family residence abroad to. Furthermore, a comparison between Austrian and German tax law concerning double household management and journeys back home to the family are made. A further focus of this thesis is the Expatriates regulation. Finally, a topic of the federal tax regulations is described. This deals with the resumption of a procedure in the tax law.