Germany's highest tax court gives hope to owners of expensive motorhomes and other luxury goods: the tax authorities may not necessarily impose speculation tax on short-term purchases and resales, as the Federal Fiscal Court (BFH) has ruled. The specific individual case concerned a motorhome costing 323,000 euros, which a Saxon couple had bought and sold within a few months. In principle, however, the decision would also apply to yachts, private aircraft and other items, as Jens Reddig, judge at the 9th BFH Senate, explained.
The item does not have to be used on a daily basis.
The tax assessment was based on Section 22 of the Income Tax Act, known as speculation tax, according to which private sales transactions are taxable within certain periods - ten years for real estate and one year for "other assets". However, according to the law, "items of daily use" are exempt from speculation tax. The Saxon tax court had already ruled in favor of the couple in the first instance and considered the mobile home to be a commodity, and the BFH agrees. According to the ruling, it does not matter how often the item in question is actually used. "What you do with it is not the decisive factor," said Reddig. And the price is also irrelevant. According to the ruling, a luxury item can also be a commodity.
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