# German Federal Fiscal Court tax rulings

> Developing situation record from CLSTR: https://clstr.news/situations/20261029-german-federal-fiscal-court-tax-rulings
> Updated: 2026-10-31T12:27:12.000Z. Sources: 6. Developments: 3.

The German Federal Fiscal Court has issued several rulings regarding tax deductions and documentation requirements for self-employed individuals and specific professional groups.

Regarding commuting expenses, the court determined that a parked aircraft at a home base airport constitutes a pilot’s first place of work. While the court acknowledged that an aircraft is not a fixed business facility, it ruled that the aircraft becomes a place of work when the pilot performs duties such as organizing or monitoring refueling from the cockpit while parked. Consequently, travel costs between a pilot’s residence and the stationing airport are subject to the standard commuter allowance, which is 0.38 € per kilometer (0.30 € until the end of 2025). Other professional trips may be claimed at actual costs or a flat rate of 0.30 € per kilometer.

In matters concerning self-employed individuals, the court upheld strict recording rules, confirming that home office expenses must be recorded separately and individually from other business expenses to be deductible. Additionally, the court addressed dual household expenses, noting that self-employed workers may deduct costs for a second home at a job site, including up to 1,000 euros per month for accommodation and costs for household goods. However, for weekly trips to a primary residence, the court clarified that only the standard distance allowance may be claimed as a business expense rather than actual travel costs.

## Timeline

### 2026-10-31: German Federal Fiscal Court rules on first place of work and dual household expenses

The German Federal Fiscal Court ruled that a parked aircraft can be a pilot's first place of work and clarified tax deduction limits for self-employed individuals managing dual households.

2 sources. https://clstr.news/cluster/german-federal-fiscal-court-rules-on-first-place-of-work-and-dual-household-expenses

### 2026-10-29: German Federal Fiscal Court rules on pilot commuting expenses

The German Federal Fiscal Court ruled that a parked aircraft at a pilot's home base counts as their first place of work for tax commuting purposes.

2 sources. https://clstr.news/cluster/german-federal-fiscal-court-rules-on-pilot-commuting-expenses

### 2026-10-28: German Federal Fiscal Court upholds strict recording rules for home offices

The German Federal Fiscal Court ruled that self-employed individuals must record home office expenses separately from other business costs to remain tax-deductible.

2 sources. https://clstr.news/cluster/german-federal-fiscal-court-upholds-strict-recording-rules-for-home-offices

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Cite as: German Federal Fiscal Court tax rulings. CLSTR, https://clstr.news/situations/20261029-german-federal-fiscal-court-tax-rulings