The Baden-Württemberg tax court examined whether a motorhome can qualify as a second home for tax deduction purposes. An employee stayed in his motorhome at the workplace during the week but drove the same vehicle home at weekends. The court rejected the deduction because the accommodation was not permanently separated from the main household. The court confirmed that a motorhome can in principle serve as a second home. For working pensioners, motorhome costs can reduce taxable income only if the use is professionally required.
