BFH judgements of 24 September 2026: Five new rulings on travel expenses, household management and mergers
BFH veröffentlicht fünf neue Urteile zu doppelter Haushaltsführung, Betriebsstätte, Firmenwert und Fahrzeugvermittlung.
Maintaining two households as a self-employed person: Federal Fiscal Court clarifies the deduction for journeys home to the family home
The Federal Fiscal Court (BFH) clarifies when self-employed people are considered to have two households and what is tax-deductible when travelling home to visit family.
Dual household arrangements for the self-employed: Federal Fiscal Court clarifies deduction limits for travel expenses
BFH ruling: Travel expenses incurred by self-employed persons maintaining two households are only deductible as business expenses to a limited extent.