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- Title
Arbeitszimmer, Homeoffice-Pauschale (Tagespauschale) und Entfernungspauschale nach dem JStG 2022.
- Authors
Sopp, Karina; Gast, Marcus; Ullmann, Heike
- Abstract
The article "Home Office, Home Office Allowance (Daily Allowance), and Commuting Allowance according to the JStG 2022" examines the tax regulations for the home office allowance and the home office workspace according to the Annual Tax Act 2022. It analyzes the advantages of the commuting allowance compared to the home office allowance and the home office workspace and discusses the incentive effects in relation to societal developments. The article also takes into account the increase in the standard deduction for advertising expenses to €1,200 for the year 2022 and €1,230 from 2023. It explains the innovations introduced by the Annual Tax Act 2022, particularly regarding the home office workspace and the home office allowance. The regulations for the deduction limitation of the home office workspace are modified, and a daily allowance is introduced as an alternative. The home office allowance allows for a lump sum deduction for taxpayers who do not have a separate workspace. With the JStG 2022, the home office allowance is made permanent and referred to as a daily allowance. For each day on which the professional activity is primarily carried out at home, an amount of six euros can be deducted. The maximum deductible amount is increased from €600 to €1,260. Taxpayers can choose between deducting the home office workspace or the daily allowance, but not both simultaneously. The use of the daily allowance excludes the use of the commuting allowance unless no other workplace is available. The advantages of the various deduction options are examined, with the use of the daily allowance generally considered more advantageous. The average gross cold rents in Saxony, Thuringia, and Saxony-Anhalt suggest that the deduction approach for a home office workspace with a size of 15 square meters could correspond to the actual costs. In Hamburg, Bavaria, Berlin, and Hesse, a home office workspace is no longer covered by the €1,260 when it reaches a size of 12 square meters. From 2022, the commuting allowance exceeds the standard deduction of €1,200 or €1,230 for a one-way distance of 20 kilometers. The combination of a home office workspace, home office allowance, and commuting allowance leads to different deduction amounts, depending on the regulations in 2022 and from 2023. The new tax provisions incentivize working from home, especially for an average commuting distance of approximately 17 kilometers. An increase in the annual allowance could further enhance the attractiveness of working from home. The article focuses on the tax incentives for using the home as a workplace. It is mentioned that the commuting allowance would be more advantageous if the one-way distance to the workplace exceeds 24 kilometers. The commuting distance in Germany is below 25 kilometers for most employees. Various draft laws and studies are also referenced. The authors of the article are Karina Sopp, Marcus Gast, and Heike Ullmann.
- Subjects
FLAT rates; HOME offices; HOME office design &; construction; TELECOMMUTING; REWARDS programs (Criminal investigation); TAX incentives; INCENTIVE (Psychology); PANDEMICS; ACCOUNTING standards; GOVERNMENT policy; LEGAL education
- Publication
FinanzRundschau, 2023, Vol 105, Issue 1, p7
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050103