Which items are often forgotten when filing a tax return – and what has changed in 2023.
Home office
The rules for home workers have improved: From 2023, a higher flat rate will apply, meaning that a maximum of 1,260 euros per year can now be set for home office (210 working days at 6 euros each). Even if work is done at the kitchen table and no extra costs are incurred. For 2022 it is only 600 euros (120 days at 5 euros each). If there is even a closed study room available, its costs can be fully deducted, i.e. the pro-rata rental and additional costs as well as the equipment with an office chair, lamps or a new monitor. If two homeworkers work in the same apartment, one can claim the workroom costs and one can claim the flat rate.
Source: Stern
