Steuererklärung 2020 Corona Homeoffice

The new Home Office lump Sum ist intended kommen sie relieve employees in Corona times.

A challenging year with corona is practically behind us. The corona pandemic has actually turned our lives completely upside-down and, for many of us, our work methods together well. Regulation at ns onset des the corona pandemic schutz resulted in many employees functioning remotely.Since in march 2020, there has been a 20% increase von employees functioning remotely when compared to the previous year, according to Statista. In April 2020, a pistole of 15 million employees were working remotely.Since November-December des 2020, the second lockdown has resulted an many functioning remotely when again. When again, numerous companies und authorities to be challenged kommen sie instruct their employees kommen sie work remotely wie possible an order to reduce ns risk des contracting Covid-19. Zum many establishments, this regulation is deshalb important to keep ns workflow in place.

Du schaust: Steuererklärung 2020 corona homeoffice

As a result von remote work, over there are additional costs zum electricity, water, heat and telephone while die commuting pin money (Entfernungspauschale) continues to decrease with each passing day. Bei addition, there kann sein be possible reduced revenues due zu short-term work (Kurzarbeit).On top of homeschooling and childcare during corona times, the additional jae won burden causes a far-ranging strain for employees.For this reason, die government would like kommen sie relieve the affected workers.

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Home Office Lump sum (Home-Office-Pauschale)

In die German annual Tax Act von 2020, parliament passed ns so-called home Office lump Sum, which provides tax relief zum all employee who oase switched to remote work due to Corona and have no house office (häusliches Arbeitszimmer) zu deduct from your taxes.In her 2020 taxation return, 5 euros tun können simply it is in deducted zum each calendar job spent solely working indigenous home. The lump sum zu sein limited to 600 euros von calendar year und the limit of days that kann be deducted for remote work zu sein 120 days. The Home Office bump Sum zu sein valid zum the years 2020 and 2021.

However, there zu sein a catch for some taxpayers. Ns Home Office bump Sum zu sein included in the Employee Lump amount (Arbeitnehmer-Pauschalbetrag). This belongs to ns Income-Related costs (Werbungskosten). Every taxpayer who records a taxes return has actually 1,000 euros instantly deducted from your taxable income as a lump sum for Income-Related Expenses. The Tax Office does notfall need proof of your actual expenditures weil das this.Even wie your work-related expenses are under 1,000 euros, this fixed rate will blieb be deducted. Therefore, if her days functioning from home and other work-related prices do notfall exceed 1,000 euros, ns Home Office lump Sum, regrettably isn’t in advantage.

If the new lump amount were different from ns Lump Sum zum Income-Related expenses (Werbungskostenpauschale), many employees would directly profit indigenous it.

The commonwealth Ministry des Finance (Bundesfinanzministerium) fears that it can be in “excessive benefit” and therefore unconstitutional.Whether and how freundin must prove your remote work is still not completely clear. Because 2017, you must generally only administer evidence to the Tax Office wie man specifically requested. However, experts believe that a confirmation from ns employer will be required, especially if you alternate bolzen working from house and an the office.

Tax tip: Employers might offer your employees tax-free corona bonuses (Corona-Prämie) that can amount up to 1,500 euros an order kommen sie lessen die difficulties des the corona crisis. Regulations have allowed employers zu offer this up zu December 31st, 2020. Ns Annual taxation Act von 2020 (Jahressteuergesetz 2020) now allows employers kommen sie extend this offer until the ende of June 2021.

Can I deshalb Prove higher Income-Related expenses Individually?

Yes, this is possible. You can benefit from ns Home Office Lump amount if her days invested working remotely and additional professional prices exceed 1,000 euros. You kann then prove these expenses individually and deduct castle from her taxes.Have freundin bought a neu laptop or an office chair that ist good weil das your rückseitig for your residence office? Or perhaps you continued your education or training?

The house Office lump Sum might compensate zum the lack von Commuting allowance (Pendlerpauschale), i beg your pardon amounts kommen sie 0.30 euros von kilometer weil das one-way travel to work.Of course, that relies on variables such as your route length zu work and also vehicle expenses, fuel price and fuel consumption. Die Home Office bump Sum of 5 euros über day zu sein equivalent zu a daily commute of approximately 17 kilometers. Commuters from rural locations who usually take trip 30 kilometers to work cannot be compensated zum that loss with the new flat rate.Travel prices i.e. Public transport tickets, as well as fuel und car mileage, are got rid of through working from home, for this reason, ns Home Office lump Sum was created.

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Tip: ns Home Office Lump amount is in effect until the ende of 2021. In the neu year, please continue keeping a an exact record of all days invested working remotely und store every receipts zum working equipment or materials and other expert expenses, deshalb that sie are able to deduct ns costs bei the instance that sie had over 1,000 euros in expenses. If you oase not yet received a written arrangement from her employer concerning working remotely, please take care von this as shortly as possible.

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Can’t i Deduct a house Office from my Taxes Anyway?

Only very few employees, primarily an metropolitan areas, oase enough space zu set nach oben a residence office that can be deducted from taxes (häusliches Arbeitszimmer). Nevertheless, numerous employees room working from house due zu Corona.The neu Home Office bump Sum ist geared specifically towards them.

In case freundin are one of the couple of that do schutz a residence office, over there are details requirements zum deducting the from your taxes. Extensive info on this topic kann be found in the short article Home Office - just how That is Profitable wie Working Remotely.Expenses that stem indigenous a home office are generally notfall deductible. However, there room two exceptions: either your employer has not provided you with in office workstation, or ns core von your work takes place an your home office.The following are requirements for a residence office deduction:

It need to be a different room that ist incorporated right into your home.It have to be equipped with office supplies and equipment.The office need to be used punkt least 90% des the time for work purposes.There should still be enough space weil das all residents des the house outside of the office.

If no workstation zu sein provided zum you weist your job zum your professional tasks, you are permitted to deduct up kommen sie 1,250 euros for space (proportionate costs of the office in relation to die costs zum your entire apartment) and equipment.If ns core of your work takes place in your house office, freundin may deduct ns full cost von your costs from your taxes.

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What Should ich Consider wie man Working Remotely?

Currently, employees in Germany oase neither a legal entitlement zu working indigenous home, nor can they be forced to work remotely by their employer. However, due to the corona crisis, many companies space obligated to send your employees kommen sie work native home. The fight against the corona pandemic und the consequent measures taken von authorities force plenty of parents zu be at home zum both work and childcare. In addition to a mutual commitment there room two requirements weil das this: first, one’s professional activity must it is in able zu be performed hinweisen home. Second, it should be technologically possible kommen sie work native home.

Many are unaware that functioning remotely bei the sense von telecommuting (Telearbeit) is a legally identified term. Employers room required kommen sie provide a computer workstation bei the employee’s home and agree ~ above weekly functioning hours too as die duration von this arrangement.On ns other hand, mobile functioning (mobiles Arbeiten) ist not regulated von law although ns German Working hours Act (Arbeitszeitgesetz) ausblüten applies.Remote arbeit should be clearly negotiated between employers und employees und flexible terms agreed on wie man necessary, specifically given the current corona crisis.A bill to strengthen employees’ entitlement zu mobile arbeiten (from any kind of location) und remote work (working indigenous home) zu sein currently gift developed. According kommen sie a survey, 64% des Germans would like to oase a legal claim zu this.

Data Protection and Surveillance Authority

Even wie man working native home, charme protection laws such together GDPR (General dünn Protection Regulation/ DSGVO) must be taken right into account. Employers are responsible weil das taking suitable technical und organizational measures zu ensure protection zum personal rights and processing judicious data. In example von this is exclusively utilizing company work equipment and encrypted communication channels.

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The federal states’ monitoring authorities have also shined irradiate on ns risk regarding data protection laws und published practical tips.The Agency zum the Protection des Data in Schleswig-Holstein has issued a overview specifically zum video conferences.