Court ruling
On 17 September 2025 (case 4 K 221/25), the Baden-Württemberg Finance Court ruled that using a motorhome as a second home does not entitle an employee to a double household tax deduction if they regularly drive it home on weekends.
Case details
An employee who started work in September 2022 lived in a motorhome in the employer's car park 72 km from the family home and claimed depreciation, meals and 17 weekly trips home. The court acknowledged that a motorhome can count as accommodation, but in this case the required spatial separation was lacking because the vehicle was used for trips home and was included in the family household. The 17 trips were recognised as commuting costs.
The Federal Finance Court rejected the appeal as inadmissible, and the ruling became final.