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High-budget motorhome can be considered an item of daily use

05.03.2026 09:32 1 min 2 sources РУС
Graf Kerssenbrock & Kollegen DEU + 1 more
High-budget motorhome can be considered an item of daily use
Original source: stb-web.de

In Brief

Germany's Federal Fiscal Court ruled that an expensive motorhome can qualify as an item of daily use for tax purposes, exempting sale profit from tax.

Germany's Federal Fiscal Court (BFH) ruled on 27 January 2026 that even a high-priced motorhome can be considered an item of daily use for tax purposes. The decision expands existing case law on everyday-use items.

The court rejected the tax office's argument that a purchase price of 323,046 euros precludes such status. Instead, the decisive factor is functional use and susceptibility to wear and tear, not cost. The ruling means that profit from selling such a vehicle within the speculative period (one year) may be tax-exempt, provided the property was acquired primarily for personal use, even if partially rented out.

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Story sources

High-priced motorhome can be considered an item of daily use

05.03.2026 Graf Kerssenbrock & Kollegen DEU Original source

German Fiscal Court classifies motorhome as an item of daily use

26.02.2026 stb-web.de DEU Original source

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Updated: 22.08.2026

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