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Many people have to work from home during the pandemic. For this they can deduct five euros from the tax per working day. However, the rule is not unlimited.
From one day to the next, the kitchen table became a desk, the children’s room a workplace: due to the Corona crisis, millions of people in Germany had to work from home at least temporarily this year . Now the Bundestag has cleared the way for head office tax relief.
In 2020 and 2021, employees should be able to deduct up to five euros per day in taxes to offset the additional burdens of working from home. This should apply for a maximum of 120 days, for a total of up to 600 euros. Anyone who has worked at home for more than 120 days is out of luck. Frequent drivers could also get more out of the flat rate for commuters.
Almost € 1 billion in additional costs
However, the home office flat rate is one of the advertising costs, such as training and work clothes, for which a flat rate of 1000 euros is paid to all taxpayers. Only those who come with their advertising costs, including the flat fee for the home office of more than 1000 euros, will be relieved of the additional pressure. With everyone else, the measure fades.
It should apply to tax returns for 2020 and 2021. The government hopes the pandemic will be under control afterwards and most will return to work. She expects additional costs of just under a billion euros.
Evidence is not mandatory
For simple tax returns, employers no longer have to present evidence to the tax office that they actually worked from home. However, experts advise you to get confirmation from your employer.
Anyone who works in the workspace in the living room or with a laptop on the kitchen table can take advantage of the flat rate. A permanent study is no longer a prerequisite for claiming costs. Purchases such as a desk, printer, office chair, or laptop can also be deducted if the employer doesn’t cover the costs.
Relief for volunteers
The Bundestag also extended the tax exemption for special payments of up to 1,500 euros for special charges during the crisis until June 2021. This applies, among other things, to bonus payments for caregivers. Subsidies to employers for part-time allowances also remain tax-free.
In addition, volunteers receive tax breaks. The flat tax-free fee for coaches, which youth coaches of sports clubs can benefit from, will increase next year from € 2,400 to € 3,000 per year. Furthermore, an allowance for expenses for volunteering activities of up to 840 euros per year will remain tax-free in the future and not only, as currently, up to a limit of 720 euros.
