{"id":17749,"date":"2011-02-24T12:51:09","date_gmt":"2011-02-24T11:51:09","guid":{"rendered":"https:\/\/fiala.de\/workroom-retroactively-deductible\/"},"modified":"2021-01-11T13:42:15","modified_gmt":"2021-01-11T12:42:15","slug":"workroom-retroactively-deductible","status":"publish","type":"post","link":"https:\/\/www.fiala.de\/en\/workroom-retroactively-deductible\/","title":{"rendered":"Workroom retroactively deductible"},"content":{"rendered":"

In its decision (Ref. 2 BvL 13\/09<\/a>) of 6 July 2010, the Federal Constitutional Court overturned the restriction of the deductibility of workrooms by the Annual Tax Act 2007 in Section 4 V 1 No. 6b of the German Income Tax Act (EStG).<\/h2>\n\n

Since 2007, it has also no longer been possible to deduct a study if no other room was available for the professional or business activity. The judges upheld the complainant, a teacher, who only used his home study for two hours a day. Thus, the study does not have to be the centre of the professional or business activity, rather it is sufficient if the domestic study is only used professionally – even if only temporarily, i.e. for a few hours per month.
\nIf no other workplace is available for the (temporary) activity, the costs can therefore be deducted from tax.<\/p>\n

This does not only affect teachers without their own office at school and sales representatives who are mainly on the road. Self-employed persons who work predominantly on site at the customer’s can also deduct the costs for their only temporarily used study from their taxes.<\/p>\n

Anyone who uses rooms in their own home for professional purposes other than as a study – e.g. as an archive, library, warehouse or workshop – can deduct these without restriction as business expenses, even if a study is available to them elsewhere. So, for tax purposes, it pays not to do mental work in your study – and then not to call it that.<\/p>\n

by Dr. Johannes Fiala<\/p>\n

by courtesy of<\/p>\n

www.vdl.de<\/a> (published in VDL Journal 05\/2010, page 33)<\/p>\n

and<\/p>\n

www.network-karriere.de<\/a> (published in Network-Karriere 10\/2010, page 5 under the headline: Workroom retroactively tax-deductible since 2007).<\/p>\n

and<\/p>\n

www.handwerkermarkt.de<\/a> (published on 23.08.2010 under the headline: Federal Constitutional Court: Workroom – Ruling)<\/p>\n","protected":false},"excerpt":{"rendered":"

In its decision (Ref. 2 BvL 13\/09) of 6 July 2010, the Federal Constitutional Court overturned the restriction of the deductibility of workrooms by the Annual Tax Act 2007 in Section 4 V 1 No. 6b of the German Income Tax Act (EStG). Since 2007, it has also no longer been possible to deduct a […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","rank_math_focus_keyword":"tax deduction study","rank_math_description":"In its decision (Ref. 2 BvL 13\/09) of 6 July 2010, the Federal Constitutional Court overturned the restriction of the deductibility of workrooms by the Annual Tax Act 2007 in Section 4 V 1 No. 6b of the German Income Tax Act (EStG).","rank_math_title":""},"categories":[492],"tags":[775,531],"class_list":["post-17749","post","type-post","status-publish","format-standard","hentry","category-veroeffentlichungen-en","tag-arbeitszimmer-en","tag-steuer-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts\/17749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/comments?post=17749"}],"version-history":[{"count":0,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts\/17749\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/media?parent=17749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/categories?post=17749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/tags?post=17749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}