Now working in the home office has been the subject of tax returns of employees and entrepreneurs for several years. This regulation thus complements the previous possibilities of being able to consider a study in the private apartment for tax purposes. Because the home office leads to tax savings even without fulfilling the requirements of a study. With the following article, we want to show what is important in the tax declaration when using a home office as a workplace. We also take into account the latest changes introduced by the Annual Tax Act 2022 (JStG 2022) for the home office.
The home office has become increasingly important in recent years, especially due to the effects of the COVID-19 pandemic. Many workers and the self-employed are wondering how to reduce their tax burden when it comes to working from home. In this article we would like to give you an overview of the tax aspects of home office in Germany.
Employees can claim certain costs incurred in connection with the home office as advertising costs as part of the tax return. These include, inter alia:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.