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.
Weekly trips home remain tax-deductible, while current motorhome expenses and depreciation are not.