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- Title
Verfassungsrechtliche Probleme und Überlegungen zur Modernisierung der Neuregelung des häuslichen Arbeitszimmers und der Homeoffice-Pauschale – Teil 1.
- Authors
Hübner, Hendrik; Berg, Julius
- Abstract
The article "Constitutional Problems and Considerations for Modernizing the New Regulation of the Home Office and Home Office Allowance - Part 1" examines the constitutional problems of the statutory regulation of the home office and home office allowance. It analyzes whether the existing provisions encounter constitutional problems and whether possible modernization approaches can better achieve the goal of simplification and appropriate consideration of expenses. The article considers the background and current content of the regulation and examines its constitutionality. Considerations are made regarding the possible modernization of the regulation. The new regulation of § 4 para. 5 sentence 1 no. 6b sentence 1-4 EStG concerns the deductibility of expenses for a home office and the costs of equipment. It is now also possible to claim a flat rate of €1,260 instead of the actual expenses. The new regulation of § 4 para. 5 sentence 1 no. 6c EStG allows for the deduction of a daily allowance of €6 for each calendar day on which the business or professional activity is predominantly carried out in the home and no first place of work located outside the home is visited. The text deals with the new regulation of the home office and home office allowance. It is pointed out that the daily allowance cannot be claimed in addition to the commuting allowance. The text also discusses constitutional problems related to the new regulation of the home office. It is argued that the general restriction on expense deductions could violate the principle of equality. Regarding the home office allowance, possible violations of the principle of specificity, the limit on the amount, and the exclusion of the daily allowance in individual cases are addressed. The article discusses the question of adequacy and increase of the allowance for the home office in light of increased consumer costs. It is determined that the allowance is constitutionally valid both in terms of its basis and its amount due to the simplifying typification. The exclusion of the daily allowance in certain cases is also considered constitutionally unproblematic. The present text deals with the tax regulations for expenses with mixed motives and expenses with professional motives. The study shows that the new regulation of the home office and home office allowance is part of a complex tax law topic that is undergoing change. Questions of constitutionality are raised, but it is determined that these ultimately do not lead to constitutional violations. It is emphasized that the existence of both regulations side by side is generally contemporary, but adjustments may be necessary.
- Subjects
GREAT Britain. Home Office; LEGISLATIVE amendments; HOME offices; CONSUMERS; FLAT rates; COST; CALENDAR; PANDEMICS
- Publication
FinanzRundschau, 2024, Vol 106, Issue 3, p111
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060302