Double housekeeping only for longer travel times

Only if the usual travel time is more than one hour for a one-way trip can double housekeeping be recognized.

If the main residence and primary place of work are only 30 km apart and the average journey time by car for this route is around one hour, double housekeeping is not to be recognized. It did not matter to the Münster tax court that the travel time by public transport was more than two hours because the plaintiff was unable to demonstrate that he would have made the daily journeys in this way after the employer had also provided him with a company car for private use. The court still considers a normal commuting time of up to one hour to be reasonable, and since the usual commuting times are decisive, temporary delays due to construction sites should not be taken into account.