PwC

Tax & Legal

Tax & Legal

Deductibility of costs for an office at home where employer operates a hot desking policy


Where the employer operates a hot desking / desk sharing policy, i.e. the employer does not allocate specific workspace to individual employees but rather provides a pool of workspaces, ‚Äúother workspace‚ÄĚ is nevertheless available to the employee, so that the exception to the general rule restricting the deduction of costs for an office in the home did not apply. This was decided by the Tax Court of Hesse in a recent ruling. Continue reading