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- Title
New Work: Wann ist ein Umzug zur Einrichtung eines häuslichen Arbeitszimmers beruflich veranlasst? — Neue Einsichten durch das Urteil des FG Hamburg v. 23.2.2023 – 5 K 190/22, EFG 2023, 819.
- Authors
Grotherr, Siegfried
- Abstract
The article discusses the question of whether a move can be considered work-related for the purpose of setting up a home office. The Hamburg Tax Court had to decide whether the moving expenses for setting up a home office can be deducted as business expenses. The plaintiffs argued that the move was necessary in order to work undisturbed. The tax office recognized the costs for the home office, but not the moving expenses. The court ruled that the move was work-related and that the moving expenses are deductible.
- Subjects
HOME offices; OPERATING costs; TAXATION; TAX courts; TAX deductions; COST; LEGAL judgments; HAMBURG (Company)
- Publication
FinanzRundschau, 2023, Vol 105, Issue 19, p869
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051902