The lump sum is one of the income-related expenses, for which all taxpayers are credited 1200 euros anyway. Only those who get over this amount with a home office flat rate and other expenses benefit.
There should also be bureaucratic simplifications for all those who, like teachers, have their own study at home and no company workplace. In the future, you should also be able to claim an annual flat rate, in this case 1250 euros. This saved those affected a lot of “paperwork,” said Lindner. Those who have more expenses do not have to use the flat rate. Lindner justified the higher amount compared to the home office flat rate with the fact that teachers do not have a job in the school, but only at home.