Homeoffice
Homeoffice
The Income Tax Act regulates the deductibility of a “tax office” very strictly. With additional regulations, the costs of the employee from a home office activity are now to be better taken into account for tax purposes.
Expenditures for the ergonomic furnishing of the home workplace from 2020
Employees can deduct expenses for the ergonomic equipment (in particular desk, swivel chair, lighting) of their home workplace outside of a tax-deductible study up to an amount of € 300.00 per calendar year without being offset against the flat-rate income-related expenses. The prerequisite for this is that you work exclusively at home (in the home office) at least 26 days a year.
Any excess amount can be carried forward to the next assessment year and deducted within the maximum amount applicable for this year (at least 26 days of home office work are required every year).
A maximum amount of € 150.00 can be taken into account for tax purposes for the 2020 assessment year.
A maximum of € 300.00 can be taken into account for 2020 and 2021, and € 300.00 each for 2022 and 2023.
Home office flat rate from 2021
The employer can pay out a non-taxable home office flat rate for a maximum of 100 days in a calendar year. The home office flat rate is up to € 3.00 per day on which the employee exercises his professional activity exclusively in the home based on an agreement made with the employer (home office day).
If the non-taxable home office flat-rate paid out by several employers exceeds the total amount of € 300.00 per calendar year, subsequent taxation will be made in the course of the assessment.
If the maximum amount of € 3.00 / day is not exhausted by payments from the employer, the employee can claim income-related expenses (so-called differential advertising costs) in the corresponding amount without being offset against the flat-rate income-related expenses (provided there is no tax-deductible office). The employer must enter the number of home office days on the payroll account and on the annual pay slip (even if no home office flat rate is paid).
These regulations apply from 2021 and are limited in time up to and including 2023.
Expenditures for digital work equipment from 2021
Basically, expenses for work equipment are advertising expenses. Expenditures for digital work equipment to use a workplace set up in the apartment are to be reduced from 2021 by a home office flat rate and corresponding differential advertising costs (see below).
Provision of digital work equipment from 2021
The provision of digital work equipment (such as a computer, screen, keyboard, printer, mobile phone or the necessary data connection) by the employer does not constitute a taxable benefit in kind for the employee.
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