Deduct home office
July 10, 2012 | 40,00 EUR | answered by Dr. Yanqiong Bolik
Dear Sir or Madam,
We have a question regarding the following matter:
My husband (employee) and I (minijob) have submitted our tax return with joint assessment.
My minijob is a pure home office (no other workplace).
Can we deduct the home office used for this purpose (meeting all requirements for tax deduction) even though I have not paid any taxes myself?
Thank you for a brief response including the relevant legal section.
Yours sincerely,
Dear inquirer,
Thank you for your inquiry, which I am happy to answer, taking into account your effort and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of information can change the tax result.
Taxation of wages from mini-jobs on a 400 Euro basis can be done either based on wage tax characteristics or through a flat-rate wage tax collection.
If the employer chooses flat-rate wage tax collection, which, according to your description of the facts, seems to be the case, your income remains out of consideration when assessing income tax. Therefore, the related expenses are not to be taken into account. In this case, unfortunately, you cannot deduct the expenses for a home office.
If you want to deduct home office expenses as business expenses, your employer must withhold wage tax on the wage according to the presented wage tax card. Your wage is then subject to individual taxation. Business expenses (including expenses for your home office, if applicable) can be claimed within the scope of income tax assessment.
I hope I could assist you.
If there is still any confusion, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: info@zdbz.de
www.steuerberatung.zdbz.de
