The Baden-Württemberg Finance Court ruled that living in a motorhome at the employer's parking does not qualify for a tax deduction as a second home under double household management (case 4 K 221/25).
An employee whose office was 70 km from the family home used the motorhome for overnight stays on weekdays and returned home on weekends. The court upheld the tax authorities' refusal, stating that a motorhome is not permanent housing and serves primarily as a vehicle.
Conditions for recognition
According to a new analysis of the case, a motorhome can count as a second home if it is permanently available at the workplace. In this case, the employee, whose family home was 72 km from work, regularly drove the motorhome home on weekends, so it was not permanently tied to the workplace. Taxpayers' Association expert Daniela Karbe-Geßler noted that the tax status could differ if the motorhome stays at the workplace and the employee travels home by other means.
Weekly trips home remain tax-deductible, while current motorhome expenses and depreciation are not.