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The taxpayers association welcomes the idea of relieving home office workers with tax breaks. “Employees who work from home and therefore depend on private resources should receive tax compensation for this,” said President Reiner Holznagel. From the beginning, they came out in favor of a lump sum income allocation of € 100 per month. “The five euros a day is an equally good approach,” Holznagel said in response to a report in the “Frankfurter Allgemeine Zeitung.”
The report indicates that the financial politicians of the coalition have agreed to a lump sum of taxes of five euros per day, but not more than 600 euros per year. “The home office flat rate is the flexible answer to the jurisprudence embedded in the home office: it is not bureaucratic and easy to understand,” the newspaper quotes CSU financial politician Sebastian Brehm. However, there is still no agreement. One is within the Union faction and with the SPD coalition partner on the ballot.
Therefore, it is not yet clear whether the lump sum should be awarded in addition to the so-called employee lump sum of 1000 euros. When calculating the tax, the amount is deducted from income as a lump sum for expenses that arise in connection with work, such as travel expenses to work, work clothes or training, so-called advertising expenses. 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 journey, must claim it.
However, if the home office flat rate is treated like other employee income related expenses, that would mean that only those with income related expenses of more than 1000 euros will benefit. The Federal Ministry of Finance is in favor of the latter: “If the head office flat fee were granted independently, that is, in addition to the flat fee for advertising expenses, this would be an excessive benefit (and therefore constitutionally doubtful) “, quotes the FAZ of an updated concept of the ministry.
With the head office flat rate, the coalition takes an initiative from the Hessian and Bavarian states: “The Hessian and Bavarian proposal is a non-bureaucratic approach to claiming the additional costs from the head office,” said the financial politician of the CDU Fritz Güntzler’s newspaper. “The rules for the recognition of a job are currently very restrictive.” He had long campaigned to find a solution in the interests of employees. “This proposal could now be quickly implemented in the 2020 Annual Tax Act.”
