The Resource Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie
Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie
Resource Information
The item Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The corona pandemic has led to employees and self-employed persons increasingly moving their professional activities to their private homes. Especially against the background of the regulations according to sec. 4 paragraph 5 sentence 1 No. 6b Income Tax Act (EstG) and sec. 9 paragraph 5 i. V. with sec. 4 exp. 5 sentence 1 No. 6b EStG, the question arises under which conditions they can claim related expenses as income-related expenses or business expenses. It must be taken into account that the Grand Senate of the Federal Court of Finance has tightened the requirements for a tax claim in connection with a domestic office by a decision of 27.7.2015. The linchpin in the tax assessment period (VZ) 2020 will regularly be whether the home office activity ordered or agreed upon by the employer or authorities results in "no other workplace being available". Then, in a second step, the overall view of the activities will have to examine whether the center of activity is attributable to the home office (sec. 4 (5) sentence 1 no. 6b sentence 3 half-sentence 2 EStG). The pitfalls are numerous overall; however, there is also potential for improvement. This case study gives an overview
- Language
- eng
- Label
- Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie
- Title
- Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie
- Language
- eng
- Summary
- The corona pandemic has led to employees and self-employed persons increasingly moving their professional activities to their private homes. Especially against the background of the regulations according to sec. 4 paragraph 5 sentence 1 No. 6b Income Tax Act (EstG) and sec. 9 paragraph 5 i. V. with sec. 4 exp. 5 sentence 1 No. 6b EStG, the question arises under which conditions they can claim related expenses as income-related expenses or business expenses. It must be taken into account that the Grand Senate of the Federal Court of Finance has tightened the requirements for a tax claim in connection with a domestic office by a decision of 27.7.2015. The linchpin in the tax assessment period (VZ) 2020 will regularly be whether the home office activity ordered or agreed upon by the employer or authorities results in "no other workplace being available". Then, in a second step, the overall view of the activities will have to examine whether the center of activity is attributable to the home office (sec. 4 (5) sentence 1 no. 6b sentence 3 half-sentence 2 EStG). The pitfalls are numerous overall; however, there is also potential for improvement. This case study gives an overview
- Citation source
- In: Steuer und Studium. - Herne. - (2020), no. 10 ; p. 668-673
- http://library.link/vocab/creatorName
- Gehm, M.H
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- COVID-19 pandemic
- income tax
- employer
- home office
- expenses
- Label
- Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie
- Label
- Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abzugsf%C3%A4higkeit-eines-h%C3%A4uslichen-Arbeitszimmers/poInBwMzjuA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abzugsf%C3%A4higkeit-eines-h%C3%A4uslichen-Arbeitszimmers/poInBwMzjuA/">Abzugsfähigkeit eines häuslichen Arbeitszimmers im Veranlagungszeitraum 2020 : Homeoffice in Zeiten der Corona-Pandemie</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
