Home office flat rate: Coalition wants relief for home workers


The coalition is apparently planning tax relief for those who work a lot from home because of the corona pandemic. So far, the tax office hardly recognizes the costs for the home workplace – now it should be five euros per day. But not all details of the deal have been finalized yet.
The coalition wants to give tax relief to those who work a lot at home because of the corona pandemic. The financial politicians of the Union and the SPD agreed according to the report of the “FAZ” on a new tax lump sum of five euros per day. A maximum of 600 euros a year should be able to be claimed.

The Federal Ministry of Finance put the associated relief for citizens at one billion euros, initially it was still 1.5 billion euros. The flat rate is the flexible answer to the encrusted case law on the home office, said the CSU finance politician Sebastian Brehm the paper.

According to the report, it has not yet been finally decided whether the new home office flat rate will be granted in addition to the employee flat rate of 1000 euros. If this were to run separately, everyone would benefit directly – depending on the individual workload. If the home office flat rate is treated like other employee income-related expenses, that would mean that only those who come up with income-related expenses of more than 1000 euros will benefit.

The Federal Ministry of Finance speaks out in favor of the latter: “If the home office flat rate were granted independently, ie in addition to the flat-rate fee for advertising expenses, this would be an excessive (and thus constitutionally dubious) benefit”, quoted the “FAZ” from an updated concept of the ministry.

Suggestion from Hesse and Bavaria

So far, the tax office has only recognized the costs for the home workplace if a room is used almost exclusively as an office. Then the taxable income can be reduced by up to 1200 euros per year, costs for office furniture are taken into account separately in each case. The taxpayer can only claim uncovered costs if the study is the focus of the professional activity. However, not all workers are lucky enough to have their own study at home. You have to move to the kitchen, living room or bedroom during the pandemic. With the exception of increased electricity costs, you can currently state next to nothing in your tax return.

With the home office flat rate, the coalition takes up an initiative of the states of Hesse and Bavaria with a delay: “The Hessian and Bavarian proposal is an unbureaucratic approach to claim the additional costs for the home office,” said CDU finance politician Fritz G√ľntzler of the newspaper . “The rules for the recognition of a job are currently very restrictive.” He has long campaigned for a solution in the interests of the employees. “In the Annual Tax Act 2020, this proposal could now be implemented quickly.”

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