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- Title
Ausgaben für Strom und Betriebskosten im Home Office als Werbungskosten?
- Authors
Hilber, Klaus
- Abstract
The article discusses the deductibility of expenses for electricity and operating costs in the home office as advertising costs. It is stated that a taxpayer who already has a study at their workplace cannot claim a home office deduction, even if they use the private study more frequently. The article refers to a specific case in which a university assistant claimed expenses for work materials and professional literature as advertising costs. It is explained that expenses for a study located within the residential area and its furnishings are deductible if the study is the center of the business and professional activity. It also points out special regulations for the tax relief of professional activities in the private living area due to COVID-19.
- Subjects
HOME offices; PROMOTIONAL literature; OPERATING costs; RESIDENTIAL areas; TAX laws
- Publication
Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2023, Issue 1, p13
- ISSN
2079-8865
- Publication type
Article
- DOI
10.33196/afs202301001301