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.
BFH: No pilotage district constitutes a permanent establishment – travel expenses are fully deductible
The Federal Fiscal Court (BFH) changes its case law: a maritime pilot’s pilotage district does not constitute a permanent establishment. Travel expenses are fully deductible.
BFH: A maritime pilot does not have a permanent establishment in the pilotage area – travel expenses are fully deductible
BFH: Maritime pilots do not have a permanent establishment in the pilotage area. Travel expenses are therefore fully tax-deductible – which has implications for many self-employed people.