If you work in a large-scale work area (e.g. factory, exhibition, barracks, airport, shipyard premises), the question is whether the entire area is considered your "first place of work" or if you work at multiple locations and therefore engage in off-site work.
According to the Federal Fiscal Court ruling of 1.10.2020, VI R 36/18, the work area of a works railway driver is considered the first place of work, not a large-scale work area.
Both paramedics and postal workers are not considered to be working in a large-scale work area for tax purposes, but each have a first place of work, as stated in the Federal Fiscal Court rulings of 30.9.2020, VI R 11/19, VI R 10/19 and VI R 12/19.
In a recent decision, the Federal Fiscal Court ruled that a depot is not considered the first place of work for refuse collectors if only administrative tasks such as listening to instructions from the tour management, collecting tour books, vehicle documents and keys, and checking vehicle lighting are carried out there (Federal Fiscal Court ruling of 2.9.2021, VI R 25/19).
The Federal Fiscal Court recently decided that a dock worker does not work in a large-scale work area if they are assigned to specific locations within the Port of Hamburg (Federal Fiscal Court ruling of 15.2.2023, VI R 4/21). Similarly, the Lower Saxony Finance Court ruled that the area of the Port of Bremerhaven is not considered a large first place of work if it is partially used by the employer but does not serve the employer's activities as a whole (ruling of the Lower Saxony Finance Court of 2.9.2022, 4 K 149/21).
