You can deduct these costs

Millions of people have been working from home for weeks. Many employees and employers are now asking themselves: Who pays what – and what can be deducted from the tax next year?

Can time costs in the home office be deductible?

Yes and no. In order to deduct the expenses of the Corona-related time in the home office from the tax, some basic requirements must be met. In the first step, it must be possible to prove that your own employer has ordered that you only work from home. For example, it could be an email stating that the employee is not volunteering at the home office.

Secondly, there must be a separate office in one’s own home that is used solely to carry out the professional purpose. So anyone who has had to turn the dining table into a desk has a bad hand.

How much is tax deductible?

The maximum rate that can be set annually is 1,250 euros – provided you have your own office and there is no opportunity to work directly in the workplace. These income-related expenses must be included in Appendix N of the tax return under “Expenditure on Home Office”. If you have your own study, the proportional calculation is based on the ratio of this room to the rest of the total living space. For example, if the size of the studio occupies a quarter of the apartment, a quarter of the costs incurred can also be deducted. Delivery of the survey is unaffected, these can be submitted in full.

Couples who currently both work from home now have particular benefit: Even though there is only one office in the apartment, both can claim their costs for that office. The reason: We charge per. person here, not per. study room.

New laptop, higher electricity bill: What can be deducted?

Anyone who has now bought a new laptop or other work equipment as part of the sudden home office, but also uses it privately, can therefore only state part of it in the tax return: About 50 percent usually do not receive an objection from the tax office. . Catch: This refers only to the months when the laptop is actually used for work purposes. That is why freelancers or self-employed people benefit here in particular.

It gets even harder when it comes to the electricity bill: it is hardly possible to deduct it. But if you’re worried that work at home will skyrocket your electricity bills, take it easy: Typically, the cost of charging a laptop is on average no more than 15 cents, and charging a smartphone is less than 1 cent. Anyone who has previously eaten lunch in the canteen at a particularly low price and now has to turn on the stove themselves at lunchtime, can count on additional expenses of around 50 øre a day. However, no money will normally be refunded for these minimum amounts.

What precautions can you take now for the 2020 tax return?

In order to deduct the costs currently incurred at the home office next year, evidence and documented working conditions in the home should already have been collected. These can be tables, for example, in which the dates and number of hours the survey is used are noted. Of course, photos and photos that record the state of the study also help. The tax office must be able to see that this is a clean workplace where there are neither guest beds nor private things. The same applies as before: Store and submit invoices and receipts for work materials.

… and what does the employer pay?

No work without tools – this is a simple principle. The employer is therefore responsible for dressing its employees accordingly. If this is not the case, the employee is entitled to reimbursement of these costs. The rule here is: The employee must be able to perform his work to the full extent without incurring additional costs, eg by buying a new computer. However, the spatial equipment in a new office at home or even the electricity costs can not just be handled by the employer.

It is now also important for the employer: Under certain circumstances, cost reimbursements must be noted on the pay slip. This includes, for example, a subsidy for shared use of a private telephone or Internet connection. As a lump sum, for example, an amount of 20 percent of the monthly expenses for the telephone fixed rate can be reimbursed by the employer via the payslip. This is so tax and social security free. The employer can provide a lump sum of up to 50 euros for the cost of the internet rate. In this case, a fixed payroll tax of 25 percent applies, but no social security contributions.

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