24. März 2022 Maintenance of separate work room not required for deduction ... In a case before the Supreme Tax Court the question was raised as to whether home office costs could be accepted as potentially leading to tax deductible expense, even if the work was completed in any room at home. The Supreme Tax Court held that a deduction of home office expenses does not require that a specific office is maintained for the taxpayer's employment activity. It is sufficient if the room is used exclusively or almost exclusively for business/professional purposes. Kategorien: Supreme Tax Court casesSchlagwörter: Home office costs
09. Januar 2011 Home office costs deductible if centre of professional activ ... The finance ministry has issued a decree on the implementation procedures for a retrospective change in the law increasing the scope for deducting home office costs. Kategorien: Official PronouncementsSchlagwörter: deduction, Home office costs, retroactiv ...
