The Baden-Württemberg Finance Court has ruled that a motorhome parked on an employer's premises cannot be considered a second home under tax law. A man used the motorhome to avoid daily 72-km commutes and sought to deduct expenses as dual household costs.
The court rejected this claim, noting that regular trips by motorhome to his family violated the requirement of permanent residence near the workplace. The Federal Finance Court upheld the ruling, dismissing the appeal. However, 17 trips made by motorhome between home and work were recognized as commuting expenses, but the motorhome itself was not deemed permanent accommodation.
The decision is dated 17.9.2025 (Case No. 4 K 221/25).