30.09.2022 Sudden visit from tax office for inspection of home office The Supreme Tax Court decided that an unannounced inspection of an apartment by an official of the tax investigation department to check the taxpayer's information regarding the claim for home office is not justified and against the law if the taxpayer cooperates in clarifying the facts. Categories: Supreme Tax Court casesKeywords: Home office
30.01.2020 Deduction of input VAT for a home office: Does the requireme ... The Supreme Tax Court has doubts as to whether EU law precludes national case law which states that the decision to allocate an asset to private or business use must be submitted to the tax office by the end of the statutory period for submission of the annual VAT return. Accordingly, in a ruling of 18 September 2019 ( XI R 3/19 published on 30 January 2020) it has requested clarification from the European Union Court of Justice (ECJ). Categories: Supreme Tax Court casesKeywords: Home office, input VAT, allocation of us ...
28.01.2016 Home office must be a separate room The grand senate of the Supreme Tax Court has held that a tax acceptable home office must be a separate room in the taxpayer’s home not used for any other purpose. Categories: Supreme Tax Court casesKeywords: Home office
04.06.2014 Shared workspace can lead to home office deduction The Supreme Tax Court has held that if a pooled work space can lead to an employee’s being forced to work from home, he can become entitled to a home office deduction. Categories: Supreme Tax Court casesKeywords: Home office
