Because of the Corona crisis, many people work in the home office. Now the grand coalition has agreed on the final details of a corresponding flat rate for the tax return.
The Union and the SPD finally agreed on the specific design of the planned home office flat rate. A spokesman for the CSU regional group in the Bundestag announced on Thursday.
With this, the coalition supports the equipment for working from home, regardless of the proof of a separate study, it said. The “Handelsblatt” had previously reported on it. The flat rate should therefore be 600 euros per year. The SPD side had spoken of 500 euros a few days ago.
Home office flat rate: These details have been determined
It is therefore now also clear that the home office flat rate is included in the so-called advertising cost flat rate and is not granted in addition. The lump sum of 1,000 euros is deducted from income in the tax calculation for expenses that arise in connection with the job, such as travel expenses to work, work clothes or further training (so-called advertising costs).
This reduces the tax burden. Anyone who has particularly high advertising costs per year so that the lump sum is exceeded, for example due to a long commute, must claim this.
The home office flat rate promotes costs such as electricity, telephone and internet, said CSU regional group leader Alexander Dobrindt. “In this way we are relieving those who have achieved enormous things from home during the pandemic and are consistently aligning tax law to the modern world of work.” SPD parliamentary group vice-president Achim Post said that employees who work in their own four walls could now more easily claim their costs for tax purposes.