Steuern: Langzeiteinsatz kann für Selbstständige zur Steuerfalle werden

Long-term use of a second home can trap self-employed individuals in higher taxes. For example, an IT consultant faced this predicament, as the Federal Finance Court (VIII R 15/24) recently ruled. Self-employed individuals can sometimes claim higher costs than employees, but caution is advised. If the tax office classifies the second home as a business location, the available deductions become limited. This was the situation for the IT consultant, whose case was decided by the Federal Finance Court.

When dual residency is claimed, employed individuals can deduct one family home trip per week in their tax return. The tax office assumes six weeks of vacation, allowing up to 46 trips annually. The simple distance between the taxpayer's primary residence and their place of work can be used for deductions, starting from 2026 at 38 cents per kilometer.

Expenses reimbursed by the employer are subtracted from the calculation. Public transportation costs are documented instead of expenses. For taxis, the actual costs are documented. Vehicle use for business purposes is not deductible.

In the case of the IT consultant, he claimed the costs of his second home and additional living expenses for a period of three years (2016-2018). He also claimed the costs of traveling between the two locations, primarily using his car. The tax office classified his second home as a business location, limiting his deductible expenses to weekly family home trips within the limits of dual residency. Verifiable notes on family home trips should be kept, as tax offices demand evidence of their occurrence.