A motorhome in which an employee sleeps on the company car park during the week and drives to the family home at weekends does not count as a second home for tax purposes under a double household. The ARAG insurance experts reported the ruling of the Baden-Württemberg finance court.
What the court decided
A double household requires permanent, separate accommodation at the place of work. The motorhome was moved regularly between the workplace and the family home, so there was no permanent second home. The purchase and running costs of the vehicle could not be claimed as accommodation costs. Only journeys between home and work were recognised under the applicable tax rules.
Case numbers: 4 K 221/25 (Baden-Württemberg finance court), VI B 40/25 (Federal Finance Court).