Tax refunds can tax only then as advertising costs or operating expenses deducted, if the work room is the focal point of the entire professional activity for the years 2007 to 2009 in sight since 2007 expenses for a Home Office. As a result, many workers could no longer deduct the cost of their domestic work room. Fiscal courts and federal financial judge doubted 2009 this is constitutional. The 2010 Annual Tax Act stipulates that expenses for a domestic study annually can be deducted up to an amount i. H.

v. 1,250 EUR as operating expenses or advertising costs, if for business or professional activity is no other work available and the expenses are allocated. Missing work in operation is now bringing the tax savings the Federal Constitutional Court has decided that the deduction limitation partly violates the basic law. The Court held it to be unconstitutional, that expenses for a domestic Work rooms are not removable, when no other work available for the occupation. Especially teachers, but also insurance agents in the field, who have no own Office next to her domestic work room, benefit from this verdict. Who can use operational jobs, however, misses out. In this case, the deduction of advertising costs for the Home Office is failed, even if it is used for more than 50% of the professional activity.

Tax bills from 2007 will automatically modify the constitutional judges committed the Federal Government to regulate the deductibility of study costs retroactively to January 1, 2007. As soon as the new regulation, tax assessments for the years 2007 to 2009, which are provided with the notice of a temporary nature or opposition challenged, be verified institutionally and, if necessary, corrected. Infringement tax assessments can no longer be changed. Annual tax 2010 contains new rules for the domestic study the annual tax act 2010 stipulates that expenses for a domestic study annually can be deducted up to an amount i. H. v. 1,250 EUR as operating expenses or advertising costs, if for business or professional activity is no other work available and the expenses are allocated. The limitation does not apply if the Home Office is the focal point of the entire profession. If the expenses before the statutory rules to be considered, an application to the tax office must be made. Please contact us! We can help!