Federal Finance Minister Christian Lindner (FDP) is considering making work in the home office tax-deductible beyond the regulation on the coronavirus pandemic. This emerges from a report by the Funke media group.
“I think it is conceivable that we will turn the exception rule into a permanent rule,” said Lindner aloud WAZ. Many employees wanted more self-determination, but many also preferred to work in the office.
Before the outbreak of the coronavirus pandemic and until the end of last year, income-related expenses and operating expenses for the home workplace could only be taken into account when the work was carried out in a specially reserved study. In mid-December 2020, the Bundestag decided to include the promotion of work at home even without a dedicated home office in the Annual Tax Act 2020. The regulation is limited to the period of the pandemic.
Home office compulsory
In the meantime, many employees had switched to home office, from April to June of this year there was even an obligation to work from home, since the end of November employers have again been able to offer employees in the case of office work or comparable activities to carry out these activities in their home, if not mandatory oppose operational reasons. The employees must accept this offer, provided there are no reasons to the contrary. This regulation applies until March 19, 2022.
Lindner is also planning to design the tax brackets in favor of women. The minister wants to make the tax return easier, among other things, by offering pre-filled data that the authorities already have. The coalition agreement stipulates that family taxation should be further developed in such a way that responsibility based on partnership and economic independence are strengthened with a view to all types of family.
(anw)