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German Federal Fiscal Court rules on parking cost tax deductions
The German Federal Fiscal Court (BFH) has ruled that parking space and garage costs incurred during a double household arrangement are deductible as income-related expenses. This ruling, dated November 20, 2025, clarifies that these costs are not subject to the 1,000 euro monthly cap applied to accommodation expenses.
The court reasoned that parking and garage fees represent an independent economic asset rather than costs directly tied to the use of the residence itself. Consequently, these expenses can be claimed as additional, unlimited income-related expenses (Werbungskosten) alongside rent and utility costs.
Entities
Federal Fiscal Court · Roland Franz · Roland Franz & Partner
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 3 SOURCES] Parking space or garage costs in a double household setup are not subject to the 1,000 euro monthly limit for accommodation costs. neue-pressemitteilungen.de · www.pr-echo.de · www.presseschleuder.com
- [● 3 SOURCES] The Federal Fiscal Court issued a ruling on November 20, 2025 (VI R 4/23). neue-pressemitteilungen.de · www.pr-echo.de · www.presseschleuder.com
- [● 3 SOURCES] The court determined that parking costs concern an independent economic asset rather than the use of the accommodation itself. neue-pressemitteilungen.de · www.pr-echo.de · www.presseschleuder.com
- [● 3 SOURCES] Necessary parking or garage costs are deductible as income-related expenses (Werbungskosten) without a cap. neue-pressemitteilungen.de · www.pr-echo.de · www.presseschleuder.com