Home office in the tax return 2022/2023

Frankfurt The home office has become normal for many with the corona pandemic. A quarter of employees continue to work at least partially from home. Before the pandemic, it was less than 15 percent, according to current data from the Munich Ifo Institute.

So far, only a real study could be deducted in the tax return. The expenses count as income-related expenses. In turn, income-related expenses are deducted from the employee’s taxable income, so that he ultimately pays less tax.

Only a few have a real study that is recognized as such by the tax authorities. But even those who work from home for days from the guest room or kitchen table have higher costs. Heating, electricity, water consumption and waste are increasing. Politicians have also recognized this and therefore introduced the home office flat rate. This will increase from 2023. When you can deduct your office, what costs can be claimed and what you have to consider with the commuter flat rate.