Donnerstag, 27.05.2021
Home office and short-time working in the tax return
from
Eckhard FinkeLawyer
Specialist in insolvency and reorganization law
Steuerberater
Give me a call: 0261 - 404 99 761
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In the 2020 tax return, a home office allowance can be claimed for the first time. This applies to every day on which you have worked all day and exclusively in your home office. The flat rate is €5 per day for a maximum of 120 days a year. This can mean a tax saving of €210 a year.
The relationship to the €1000 flat-rate for income-related expenses must be taken into account here, because these are income-related expenses in the context of the tax return. In addition, you cannot of course claim travel expenses on these days.
The short-time allowance is tax-free. However, it is taken into account when calculating the tax rate, which may result in back payments to the tax office. You are therefore obliged to file a tax return and should build up a reserve.
The increase in short-time working benefits by the employer is not taxable.
The statements represent initial information that was current for the law applicable in Germany at the time of initial publication. The legal situation may have changed since then. Furthermore, the information provided cannot replace individual advice on a specific matter. Please contact us for this purpose.