The tax court has refused to recognize a mobile home as a second home for tax purposes as part of a dual household if the mobile home is also used for journeys between the main residence and the first place of work.
Practical example:
The claimant argued that the mobile home met the minimum requirements for a workplace home, as it had a constant location and complete living functions such as sleeping, cooking and sanitary areas. However, the income tax assessment refused to recognize the dual household management on the grounds that the mobile home was used for both residential and travel purposes, which meant that the necessary permanent separation between the main and secondary residence did not exist.
The Baden-Württemberg tax court ruled that although a mobile home can in principle be considered accommodation, the Actual use is decisive. In this case, the motorhome was regularly used for weekly family trips home, which meant that the required Spatial and functional separation between main and secondary residence was canceled. This led to No „permanent home“ at the place of employment within the meaning of the law. Consequently, the claim for double housekeeping was rejected. However, the travel costs to the workplace were partially recognized as deductible income-related expenses. An appeal of the ruling was not permitted.