Tax & Legal

The Baden-Württemberg Tax Court decided that maintaining a double household cannot be justified in the absence of a permanent residence at the out-of-town work location if the employee lives in a motorhome there during the week but regularly returns to his family home in the motorhome on weekends.

The Supreme Tax Court has held that the renewal of an employee’s secondment does not automatically turn the place of secondment into his regular place of work.

The finance ministry has accepted a Supreme Tax Court ruling that an employee cannot have more than one regular place of work with the same employer. Journeys to other premises are business trips.

The Supreme Tax Court has revised its case law to hold that an employee may be without a regular place of work at all, but in no event can have more than one.