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[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Homeoffice oder Arbeitszimmer, Zahlungen des Arbeitgebers an den Arbeitnehmer.” alignment=”left” margin_design_tab_text=””][/ultimate_heading][ultimate_spacer height=”50″]

Home office only if at the center of the entire professional activity.

If an employee uses a room in his or her home as a study, the unlimited deduction of income-related expenses for the expenses attributable proportionately to this room is only possible if this room forms the focus of the employee’s entire professional activity. If this is not the case, but no other workplace is available for the activity, the expenses can be deducted up to 1,250 euros per year. Furthermore, in principle, no deduction of room costs for the study is possible (cf. Section 4 (5) Sentence 1 No. 6b EStG).

Home office and advertising costs.

However, if the employer pays a rent for the use of the study as a home office, a full deduction of income-related expenses may be possible. This even applied if no surplus of income over income-related expenses was to be expected in the long term, but only losses from the use of the study, because the intention to generate income was simply assumed in this respect. However, the Federal Fiscal Court no longer adhered to this view. As a result, the tax authorities will only allow losses from leasing to the employer, where no surplus is expected on a sustained basis, to be deducted if the lease was concluded before January 1, 2019. In addition, the tax authorities take the following view:

The home office “rented” to the employer only leads to income from renting and leasing if this use is in the predominant interest of the employer. Indications for this are that no suitable workplace is available for the employee in the company, attempts by the employer to rent appropriate premises from third parties have been unsuccessful or comparable premises for other employees have also been rented from third parties.

Important – written agreement.

There should also be a written agreement on the terms of the transfer of the employee’s premises to the employer. In these cases, the payments made by the employer result in income from renting and leasing; the expenses attributable to the apartment are deductible by the employee without restriction as income-related expenses if the rental can generate long-term surpluses.

If a workstation is available in the company.

However, if a workstation is available for the employee at the employer’s premises, this is an indication that the use of a home office as a home office is predominantly in the interest of the employee. If the employer pays remuneration for the use of the home office in this case, this is part of the salary subject to tax and social security contributions.

The expenses attributable to the home office can then only be deducted in accordance with the German Income Tax Act. § 4 para. 5 sentence 1 no. 6b EStG may be deducted as income-related expenses if the room forms the center of the entire professional activity (see above).

(For further comments, information and examples, please refer to our information letter 07/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann Walczak & Partner Tax Consultant and Lawyer – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21