In its decision of 28 June 2010 the Austrian tax court commented on the extent to which double housekeeping expenses are tax deductible. The Austrian tax authorities had argued that costs for accommodation above 60 m 2 should not be tax deductible. However, the court determined the issue was the cost of accommodation rather than the size. The court ruled that so long as the accommodation costs were equivalent to the average for a 60 m 2 property, these would be deductible.