{
  "id": 17950608,
  "title": "Taxes: long-term deployment can become a tax trap for self-employed individuals",
  "url": "https://urgent.news/2026/11/03/steuern-langzeiteinsatz-kann-fur-selbststandige-zur-steuerfalle-werden",
  "topic": "business",
  "section": "Business",
  "published": "2026-11-03T10:37:33.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/steuern-langzeiteinsatz-kann-fuer-selbststaendige-zur-steuerfalle-werden/100263306.html"
  },
  "original_language": "de",
  "account": "A German IT consultant's case has been decided by the Bundesfinanzhof (Federal Fiscal Court) regarding tax deductions for a second home near his workplace. The consultant worked mainly for one client from 2016 to 2018 and had a second home near the client's location, claiming costs for the apartment, food, and travel. However, the tax authority considered the second home a business location, limiting his tax deductions to those allowed for weekly family home trips, and the court upheld this decision. The court ruled that a business location requires a permanent, location-bound business establishment that is regularly visited, which can be in a client's or customer's premises.",
  "summary": "If freelancers work with clients for the long term and rent an apartment on site, the tax office may classify this as a permanent business location. The consequence: Fewer costs can be written off.",
  "key_points": [],
  "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."
}