date | theme

26. April 2021 | Corona emergency aid: When is it taxable?

22. September 2021 | Capital levy to Corona – in what form could it come?

01. April 2020 | COVInsAG New law on the insolvency of companies as a result of the Corona pandemic!

30. November 2021 | Home office lump sum vs. home study: When should you withdraw what? (this post)

For the years 2020 and 2021, a home office flat rate has been introduced in addition to the home office as a result of the Corona pandemic. However, this raises certain delimitation issues. The BMF has now commented on this. Simplifications for the withdrawal of a regular study were also announced. This article shows simplifications through BMF writing and its advantages.

The Corona pandemic has raised many other tax problems. Therefore, we have already discussed these in some contributions:

We explain the tax reliefs resulting from the Corona pandemic and its impact on the German tax system.

First of all, of course, the question arises as to how home office lump sum and home office relate to each other. In addition, it must be clarified which deduction is advantageous, when. The deduction option of the home study has existed for many years. On the other hand, the home office lump sum was only allowed for deduction in 2020 limited to the years 2020 and 2021 in § 4 V No. 6b S. 4 EStG. First of all, both deduction options are available to both employees and entrepreneurs. However, there are differences between the two deduction options. These are reflected, for example, in the prerequisites of the triggering possibility and the height of the trigger. If an actual study is available, the requirements for the deduction of the home office lump sum are also available at the same time. It is important to realize that you have to decide on a deduction amount. It can therefore only be deducted either the domestic study or the home office lump sum. Therefore, the conditions governing the deduction options are crucial.

The home office has different requirements to allow it to be deducted than the home office lump sum. The home office lump sum does not place any special requirements on the job. In the home study, on the other hand, there must be a real study. This is an office space integrated, enclosed and separated into the apartment. Therefore, it must not be a work corner. As a workplace for the home office package, on the other hand, a dining table in the kitchen is also sufficient.

In addition, it has an impact on the deductibility whether another workplace is available. With the possibility of deducting a home study, it is harmful if you have another workplace. However, this must also be suitable as such. Therefore, a space in an open-plan office might not meet these requirements. In addition, you are not entitled to another workplace if you do not go to your actual office for reasons of health protection, for example to avoid contact with colleagues. This applies during the corona pandemic even without explicit instructions from the employer. In the deduction option of the home office lump sum, on the other hand, it is irrelevant whether another workplace is available. Therefore, this can also be deducted if you have an office at the workplace.

Another topic in which the employer is partly obliged would be asset-generating services, if you are interested you can inform yourself in another article from us.

Furthermore, the job at the workplace must also meet certain requirements. A home office is only deductible if it is the centre of the entire company or professional activity. Otherwise, the home study is only deductible to a limited extent and the amount is limited to a maximum of 1,250 euros per year. In this context, the BMF clarifies that from March 202o onwards, it can be assumed that work at home is basically of the same quality as in the previous workplace. In the case of a temporally predominant activity in the study, it can therefore be assumed that the center of the professional activity is located there. Consequently, the cost of your study is unlimited deductible. As part of the home office lump sum, the entire company or professional activity must be provided one day at the workplace. However, no minimum times have to be observed.

With the home office lump sum, 5 € can be deducted every day of professional use. However, the deduction option is limited to 600 euros per year. Therefore, only 120 days can be observed. The possibility of deduction of the domestic study is, in contrast, not limited in height. Rather, in principle, the costs actually incurred and attributable to the study can be deducted.

The BMF writing has brought some relief for the deduction of the home office lump sum. First, for the deduction, the credibility of the activity in the study or in the home office is sufficient by conclusive information. Nevertheless, the tax office may check the individual case and request proof in case of doubt.

Furthermore, the home office lump sum covers only the room costs. In addition, regular work equipment can be claimed. These include, for example, the desk, the office chair, lamps, the laptop or a printer. You can also claim your telephone costs and your Internet costs. With regard to telephone costs, you should claim a flat rate of 20% of your expenses and refer to R 9.1 Abs. 5 S. 4 LStR. In addition, tickets for public transport can also be claimed. This also applies if they were not used at all. You can claim the distance fee for each trip to the company of your employer. This is 0.30 euros per journey and per simple distance kilometer. If tickets for public transport exceed this amount, these costs are deductible according to § 9 II 2 EStG.

As soon as you can claim a home office, you can also deduct the home office fee. However, you can only use one of the deduction options. Therefore, it is crucial where you can deduct higher costs. You should therefore compare the costs incurred for the study with the home office lump sum. The latter can only be claimed up to 600 € anyway. For higher expenses, you should therefore withdraw the study. It is therefore for you to deduct the study only if the cost exceeds 600 euros.