The home office and the tax return



Well prepared: Even in the home office, it is better to dress warmly in view of the dizzying heating costs.
Image: Getty

It could get uncomfortable in the home office. The Treasury wants to tighten the tax rules – and not participate in the rising heating costs. After all, a higher home office flat rate beckons.

Dhe home office is a classic of income tax law. So far, it has been an issue for teachers, for whom the employer usually does not provide their own workplaces in the schools, or for well-earning workaholics who have enough space to set up a second office at home. But with the accelerated change in the world of work caused by digitization and the corona pandemic, more and more office workers have withdrawn to work in their own four walls in recent years, which the tax authorities have supported with the new home office flat rate. Now, working from home is also coming into focus because of the energy crisis. But first things first.

As far as the increasingly common work from home is concerned, two things must be distinguished from a tax point of view: The classic home office is a separate room in the house or apartment of the taxpayer that may only be used for professional purposes. For the home office flat rate introduced because of the corona pandemic, on the other hand, no separate room is required, so that the taxpayer can also work at the kitchen table or in the living room. The sometimes superfluous juxtaposition of regulations for the home office and the home office the legislature has now apparently noticed, so that he wants to regulate the area again. The reason for this is not only the increasingly flexible world of work, but also sustainability and the lack of living space – other major economic and social trends.



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