Home Office: This is how you can save control with the home office

Home Office: This is how you can save taxes with the home office-the office is located in the kitchen.The dining table is loaded with folders, computers, mobile phone, bureaucracy.And children play on the kitchen floor.This is what the domestic office looks like in this corona crisis.But: Can you actually put the office in the kitchen off the tax?What does the Treasury understand by “Domestic study?What can you stop stopping as a home worker?

"Anyone who has to work at home now will come across the very close limits of tax law when it comes to home study," says Bernd Werner, board member of the income tax assistance for employees e.V., wage tax aid association, seat Gladbeck: “In the Corona crisis, many realize that the tax authority only promotes work at home to a limited extent.But there are some options. "

When it comes to home office, the tax office looks closely: this is how you can save taxes with the home office.Image: Goodluz - Stock.adobe.com

So you can save control with the home office-the home office in the corona crisis

The Home Office is called "home office" in the Income Tax Act (EStG).Under § 4 paragraph 5 sentence 1 number 6b sentence 1 g, the EStG first describes what is not possible: the expenses for a home office and the costs of the equipment must generally not be deducted as operating expenses or advertising costs.Then, however, this comes: Advertising costs can be asserted "if the study forms the center of the entire operational and professional activity" or if the EStG formulates for "operational or professional activity no other job".

In the Corona crisis, this means that if you are no longer allowed to use your normal workplace, you need a written agreement with the employer to work temporarily in the home office.This fulfilled one of the basic requirements.This is the only way to save control with the home office.

What is meant by "home study"?Wikipedia writes about the home office:

And so you can save control with the home office-the requirements for the home office

The home office in the kitchen is therefore taxable.A work corner in the hallway is just as no question of one in the living room.So you can save control with the home office: the tax authorities only accept a closed room.This room must not even be a thoroughfare.After all, he can lie under the roof or in the basement.There is only an "inner home connection" between the study and living area.

When it comes to the topic, you can save control with the home office, you have to consider another prerequisite: The term “study” is literally meant.The room must practically not be used privately.If there is a shelf in which you can keep your film or record collection, this can already lead to the removal. Those who have been sent to the home office in the Corona crisis should definitely take all of this if it is correctly a room to the home officeconvert.The conversion should be documented.It is also advisable to get a floor plan of the apartment.

Study is not the same as a study - this is how you can save control with the home office

The tax authorities differentiate between two types of homemade.

The study is the "center of professional activity".In other words, the employee has no job in the company.This applies to the vast majority of workers who made the Coronavirus into home workers.Under normal circumstances, the activity must take place almost exclusively in the study.

The home office is not the center of professional activity, but there is no other job available for professional activity.For example, this affects many sales representatives or teachers.You can assert a home office for the correction of the class work or for teaching preparations or for the written work that occurs at the field.

The expenses can also be arched.So if the home office is only used for a limited period of time in the corona crisis.

The distinction is important.In the first case, the expenses can be asserted in full.On the other hand, if the study is not the center of professional activity, a maximum of 1,250 euros will have an impact.Spouses and registered life partners can also share the room.Each partner can then deduct 50 percent of the costs or claim up to a maximum of 1,250 euros annually.

"These strict regulations hardly help the workers affected by the Corona crisis," says Bernd Werner: "But maybe there is still a rethink here.We would also like that in principle.Because in our opinion, the concept of the "home office" - as you can see now - is no longer up to date. "

You can start the costs with the home office-so you can save control with the home office

If all requirements are met, then these costs can be asserted.

Rent and ancillary costs: Here you have to calculate the percentage of the area of the study on the entire living space.Accordingly, one can then assert the rental costs proportionally and the additional costs of the home office.

Cleaner: If you employ a cleaner, you can set the costs proportionately.

Property: Live in your own four walls, i.e. in a condominium or in your own house, then you can also enter additional costs in the tax return.This includes financing costs, property tax and depreciation.

Furnishing objects: A home office can also be set up.In other words, everything that is not one of the work equipment can be made.However, one should not overdo it.The tax office does not recognize a luxury.But curtains, carpet or pictures on the walls can be used in the income tax return.

Not deductible: the use of the kitchen, the hallway, staircase or the bathroom cannot be asserted.Not proportionate either.The Federal Finance Court (BFH) had decided this (Az.: X R 26/13).

When it comes to home office, you can save control with the home office.

In any case, you can assert some expenses.Regardless of whether you use a home office from a tax perspective, this is possible regardless of whether or not.It is permissible even if you can use a job in the company.

Telecommunications costs: You can always claim telephone and the Internet.The tax office accepts 20 percent of the costs, but tax -reducing has a maximum of 20 euros per month, i.e. 240 euros annually.However, the actual costs can be significantly higher.For example, if the employee has been obliged to work, or the home office is the center of the professional activity.In these and similar cases, the costs for the Internet and telephone must then be calculated proportionately.

The tax office also checks here.Therefore, professional use should be documented.For the telephone costs, for example via the individual connection proof.The proportionate use of internet is more difficult to calculate.For example, time protocols are recommended.

Topic home office, you can save control with the home office: What else can you start even if you don't have a study

Operating agents: Basically, for example, you can deduct the domestic PC or mobile phone, fax machine, printer, etc. from the tax.First of all, employees have to prove that they also use the devices for their work.Then you have to determine the professional share.For example, if you were sent to the home office during the Corona crisis, you can assert a higher professional.In this case, the higher professional share can of course only be set for the time that was also obliged to work home.

Repair and maintenance costs: These expenses can also be used proportionately in the tax return.

If the employer has paid a grant to the equipment, then you have to deduct it from your own expenses.

The desk, a shelf, but also a workbook, printer paper etc. are among the working materials that can be entered in the tax return.And even if you don't have a home office.The prerequisite for this is the almost exclusive professional use.

Bernd Werner: “The topic of domestic work is complicated.Anyone who can be supported by a income tax relief association or a tax advisor here is well advised. ”

Also interesting: further topics from the field of work and pension.

Also read Corona crisis Steuernews-which changes through the Coronavirus pandemic for taxpayers.