Who is supposed to pay for all this? Many people are currently asking themselves these questions in view of the rising energy prices – under no circumstances should you give away any help from the state. This also includes the possibility of deducting energy costs from taxes.
But you can’t just send the electricity bill to the tax office as a receipt and hope that this bill will be paid. However, you can get help with a home office or the home office flat rate.
What you spend privately for your daily needs cannot be claimed for tax purposes. This also applies to the energy costs at home. However, the situation is different when your profession comes into play. If you always or regularly work from home, then there is new scope to get money back from the state.
The home office flat rate has been available since 2020: You can calculate advertising costs of 5 euros for 120 home office days. That’s a total of 600 euros. Important: The home office flat rate is included in the flat rate for advertising expenses of 1,000 euros. It also applies to 2021 and, according to government plans, should also apply to 2022.
It is best to have your employer issue you with a certificate stating how many days you have worked from home. Apprentices and students as well as the self-employed and freelancers can also use the home office flat rate.
The home office flat rate is a nice thing. But it is even better if you can claim a home office for tax purposes. Then 1,250 euros and more can be claimed for tax purposes. In order for the tax office to recognize this, however, certain requirements must be met:
If you meet the conditions for a home office, you can, among other things, calculate the following costs proportionally to the area compared to the rest of the apartment:
Costs for office furniture, lamps, carpets or renovation can be fully recognized. Incidentally, work equipment such as computers are depreciated over their useful life.