On 23 June 2026, the BFH decided case VIII R 13/24 (published 24 September 2026) regarding the definition of a “business premises” (Betriebsstätte) for travel expense purposes under § 4 Abs. 5 Satz 1 Nr. 6 EStG, following the 2021 legislative amendment. The Court held that a fixed business facility of a third party (e.g., a client’s office or co-working space) can constitute the taxpayer’s own Betriebsstätte only if the self-employed person uses it with sufficient permanence and autonomy. Temporary or sporadic use, even if regular, does not create a separate business premises. The ruling distinguishes between a “home office” (Heimbüro) and an external fixed facility, impacting the deductibility of daily travel costs versus business trip expenses.
Key Takeaways
- Permanence and Autonomy Required: A third-party location qualifies as the taxpayer’s Betriebsstätte only if used continuously and independently, not merely as a guest or occasional visitor.
- Home Office vs. External Premises: The decision reinforces that a home office remains the primary reference point for travel expense calculations unless a genuine external business premises is established.
- Tax Planning Implications: Self-employed professionals (consultants, IT freelancers) must structure client-site arrangements carefully to avoid unintended loss of travel expense deductions.
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.
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