Employees should be able to deduct five euros per home office day from tax. The head of the tax union insists that the flat rate should not be added to the flat rate for income-related expenses.
The head of the German tax union, Thomas Eigenhaler, welcomes the planned home office flat rate in principle, but advocates not granting it in addition to the employee flat rate of 1,000 euros.
“It is precisely the function of a flat rate that the real expenses are absorbed. Anything else would be tax-unsystematic,” said Eigenhaler in an interview with t-online. In addition, the daily calculation worries him. “A monthly flat rate would have been less bureaucratic.”
Home office flat rate not yet fully clarified
According to a report in the “Frankfurter Allgemeine Zeitung”, finance politicians in the grand coalition had agreed on a tax lump sum of 5 euros per day, but not more than 600 euros per year. It is intended to relieve employees who have to work a lot from home in the corona pandemic, but cannot claim a home office under the previous tax laws.
It is therefore still unclear whether it will be granted in addition to the employee lump sum of 1,000 euros. If it were treated like other income-related expenses, only those with income-related expenses of more than 1,000 euros could benefit.
The Ministry of Finance is advocating this approach based on an updated concept from which the “FAZ” quotes. “If the home office flat rate were granted independently, i.e. in addition to the flat rate for income-related expenses, this would be an excessive (and thus constitutionally dubious) benefit.”
“Unbureaucratic and easy to understand”
CSU finance politician Sebastian Brehm told the newspaper: “The home office flat rate is the flexible answer to the encrusted case law on the home office – unbureaucratic and easy to understand. As the CSU, we want to relieve those who have achieved tremendous things from home during the pandemic. “
The taxpayers’ association considers the flat rate to be a step in the right direction. “Employees who work at home and therefore fall back on private resources must receive a tax compensation. The tax law must recognize this as well as the distance allowance,” said taxpayer president Reiner Holznagel t-online. 5 euros a day is a good approach; However, the taxpayers’ association had always come out in favor of a monthly flat rate of 100 euros, i.e. 1,200 euros per year.