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14.05.2019

 

A taxpayer may simultaneously have several residences within the meaning of § 8 AO. A domestic residence can also lead to an unlimited income tax liability of the taxpayer if the centre of his life interests is abroad.

 
Because in the provision § 8 AO contains no indication for a differentiation between a "main residence" and a "secondary residence". This also excludes the assumption that only a "qualified" residence leads to unlimited tax liability. In this respect, the only decisive factor is whether objectively identifiable circumstances indicate that the taxpayer retains the apartment for the purpose of his own living.
 
In objective terms, the apartment must be available to the taxpayer as a place to stay at all times (whenever he wishes) and must also be intended by him in subjective terms for appropriate use, i.e. for a period of residence at all times. If you do not want to be subject to unlimited taxation, you should do the opposite of the latter.
Source from the Federal Ministry

Federal Fiscal Court (BFH),  judgment of 23.10.2018 - I R 74/16
Lower court: FG Baden-Wuerttemberg, judgment of  7.10.2015 - 1 K 2833/12

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