The BFH judgment of 19 May 2026 (VIII R 15/24), released on 24 September 2026, clarifies the requirements for a self-employed individual to claim double household expenses (doppelte Haushaltsführung) under § 9 EStG. The Court ruled that a second household at the place of business is only recognized if the taxpayer’s primary professional activity is objectively centered at that location. Merely maintaining a formal office or occasional client visits does not suffice. Additionally, family home trips (Familienheimfahrten) are deductible only when the second household is necessitated by the business location, not by personal preference. The decision tightens the criteria established in earlier rulings and aligns with the Federal Finance Ministry’s administrative guidance.
Key Takeaways
- Primary Activity Location Decisive: The focal point of the self-employed person’s work must be at the secondary household location; incidental or administrative tasks performed there are insufficient.
- Family Trips Limited: Weekly trips to the primary family residence are deductible only if the double household is business-driven, excluding cases where the taxpayer chooses to live away from the business center for personal reasons.
- Documentation Burden Increased: Self-employed taxpayers must maintain detailed records (diaries, project logs, client correspondence) to substantiate the business necessity of the second household during audits.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement