{
  "id": 12529149,
  "title": "Pendler: Steuer: Wann ein Wohnmobil als Zweitwohnung durchgeht",
  "url": "https://urgent.news/2026/10/07/pendler-steuer-wann-ein-wohnmobil-als-zweitwohnung-durchgeht",
  "topic": "finance",
  "section": "Finance & Markets",
  "published": "2026-10-07T02:51:04.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/pendler-steuer-wann-ein-wohnmobil-als-zweitwohnung-durchgeht/100260254.html"
  },
  "original_language": "de",
  "account": "Workers who must remain at their workplace during the week may claim a dual household for tax purposes under certain conditions. Essentially, even a motorhome is permissible, as demonstrated by a ruling from the Baden-Württemberg Finance Court (case number: 4 K 221/25). However, the key factor is how the motorhome is utilized. In a specific case, an employee started a new job in September 2022. His family home was 72 kilometers away from the place of employment. To facilitate his workweek, he purchased a motorhome and parked it at a location provided by his employer. The vehicle included sleeping accommodations, a bathroom with a shower, a toilet, a seating area, and a cooking space. In his tax return, the employee claimed depreciation for the motorhome and expenses for 17 family trips as costs associated with a dual household. The tax office initially rejected these claims. The dispute was then brought before the Baden-Württemberg Finance Court. The judges first clarified that a motorhome can generally serve as adequate accommodation at the place of employment. They emphasized that no particularly high standards should be set for the \"housing\" tax characteristic. What matters more is that the accommodation should be permanently available to the employee at the place of employment. The critical issue, according to the court, was that the employee regularly drove the motorhome to his family during weekends. This action effectively moved the accommodation from the place of employment to the family home each time. Consequently, the necessary spatial separation between the primary and secondary household was not maintained. From the judges' perspective, this absence of a permanent binding connection between the secondary residence and the place of employment meant that the motorhome could not be considered a secondary residence. However, the judges' reasoning also shows that a motorhome remains generally permissible under a dual household arrangement. \"The decisive factor is how it is used,\" explains Daniela Karbe-Geßler of the Federation of Taxpayers. \"If the motorhome remains permanently on a parking space at the place of employment and the employee travels home by train or another vehicle, the tax assessment may differ.\"",
  "summary": "Ein Wohnmobil kann im Sinne der doppelten Haushaltsführung für die Steuer gelten - aber nur unter bestimmten Bedingungen. Was ein Finanzgericht-Urteil für Pendler bedeutet.",
  "key_points": [
    "Employees can claim dual household for motorhome under certain conditions.",
    "Motorhome must be permanently available at place of employment for tax purposes.",
    "Driving motorhome to family on weekends breaks spatial separation for secondary residence."
  ],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}