European law, it is not necessary to allow an unlimited liability to tax resident to a home owner for a second object in another EU Member State. Thus, the BFH decided in a case in which the domestic living here and as a physician practicing plaintiff unsuccessfully home buyers plus child allowance for his coveted in Crete located house (BFH 20:10:10, IX R 09/20 ).
The FG had granted the plaintiff, citing a ruling by the ECJ (17:01:08, C-152/05) the allowance. This was followed by the BFH and not based its review on the following arguments: the subject of the Judgement of the ECJ was an infringement procedure, which involved, inter alia, the taxation of cross-border workers, and it therefore has no validity for the case of living in Germany and practicing plaintiff.
extent the failure of home buyers fundamental freedoms of the applicant limited (for example the free movement of capital or the overall freedom of movement), this is justified by compelling public interest. The legislature wanted to encourage home ownership with the expiring housing, in order to increase the housing stock in Germany. This goal can be achieved not by an allowance for second homes in foreign territory. The acquisition of an additional apartment in Crete has an impact on the national housing market is not enough.
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