The Bundesfinanzhof has decided: In terms of the study that strict rules are maintained. What does that mean for your next tax return?
- The Bundesfinanzhof decided about when a home office from the control allowed to settle. What
must know Everything remains the same, from workers’ point of view: unfortunately. The verdict means that continue spending on a study in the apartment can only be asserted when the control when it is used almost exclusively for professional purposes. Had the supreme tax court had ruled otherwise, also a division would have been admissible. For example: Who is a sofa bed in the study and use it occasionally as a guest room, could have split the land and may have had a 60-percent-study with 40 percent guest area. But these life-like approach has now been rejected by the highest courts.
- Why is a part-time study is not recognized?
In the view of the judges can hardly check how much time the employee is actually working in the space. 20 percent of its total working time, or rather 40 per cent? It has even been discussed over a period book in which the taxpayer documents its presence in the home office, but no probative value would have been the view of the judges. That might also become too bureaucratic.
- Again for the record: When can I make an office for tax purposes
A study is intended solely for professional purposes?. Who answers now and then private mails on his computer, so does not have a problem. But who uses about a lot of the time to maintain the website Handball Association, in contravention of applicable regulations. Also, a study corner in the living room does not see the Treasury as a private office. In the current case, a man had managed alongside in his study several rented flats. But that does not belong to his professional duties.
- For whom the study is thus deductible?
It is between two variants distinguished.
When Description A the tax office recognizes a home office when it is linchpin of the entire profession. Works a freelance journalist or author, for example exclusively from home, he may prove his costs for local office in unlimited amounts in taking in his tax return. Even homemakers can try to put all their money if they earn about the sale of insurance, cosmetics or other something. Similarly, retirees with part-time job, the home do for example work for the former company to the computer. Then her home office is inevitably center of its activities, and the expenditure of the rooms are advertising costs
Version B affects more citizens. In the absence of solid, own desk in the operation, may cost his own private office to be entered up to 1250 euros per year in the tax return. From this bonus, for example, teachers can benefit, but also a number of field staff, brokers and professionals across all occupational groups. Could settle their domestic work also taxpayers who are in education or training, traverse a distance learning course or other training. No problem with the tax office is also likely to get, those who learn at work at home during parental leave or unemployment for the future job.
- Do you have to pay attention to something when cutting of the room?
For the size of the study, there is no rigid specifications. What to consider: The room must be separated with a door, a connecting room can not. The apartment must also be so great that there is still plenty of other space. Who wants to sell a 30-square-foot office with 48 square meters of living space, is expected to fetch a rebuff to the tax office.
- What furniture and appliances are allowed?
Professional Necessary as desk, chair, shelves, bookcase should dominate. A seating area, flowers and pictures are allowed. Awkward it is when a guest bed, television or a refrigerator are in the study.
- What are the costs exactly can you deduct?
Chargeable are the prorated rent and insurance, as well as chimney sweep and waste costs, expenses for lift power , water and cleaning – everything up to 1250 EUR. In addition, work equipment and desk, computer and the like may be made.
- And if I have a private office outside my apartment rent?
That makes things easier because the legal situation is then clear: The tax office will accept all costs. In addition, one has then to do it with the pretty Taxation word “outside the home”. Except Homebody a study is already then, when it is separated from the apartment, located in a different floor.