The ruling coalition wants to take tax relief from those who work a lot at home because of the corona pandemic.
According to a report in the Frankfurter Allgemeine Zeitung on Monday, the financial politicians of the Union and the SPD agreed on a new tax flat rate of five euros per day.
A maximum of 600 euros a year should be able to be claimed.
Usually the tax office only recognizes the costs for the home workplace if a room is used almost exclusively for business purposes.
"The home office flat rate is the flexible answer to the encrusted case law on the home office - unbureaucratic and easy to understand", said the CSU finance politician Sebastian Brehm of the "FAZ".
"As the CSU, we want to relieve those who have achieved tremendous things from home during the pandemic."
According to the report, it has not yet been finally decided whether the new home office flat rate will be granted in addition to the employee flat rate of 1000 euros.
If this were to run separately, everyone would benefit directly - depending on the individual workload.
If the home office flat rate is treated like other employee income-related expenses, that would mean that only those who come up with income-related expenses of more than 1000 euros will benefit.
Ministry of Finance against "excessive favoring"
The Federal Ministry of Finance is in favor of the latter: "If the home office flat rate were granted independently, i.e. in addition to the flat-rate fee for advertising expenses, this would be an excessive (and thus constitutionally dubious) benefit", quoted the “FAZ” from an updated concept of the ministry.
With the home office flat rate, the coalition takes up an initiative of the states of Hesse and Bavaria: "The Hessian and Bavarian proposal is an unbureaucratic approach to claim the additional costs for the home office," said CDU finance politician Fritz Güntzler of the newspaper.
"The rules for the recognition of a job are currently very restrictive." He had long been campaigning for a solution in the interests of employees.
"This proposal could now be implemented quickly in the Annual Tax Act 2020."
Working in the home office usually increases heating costs as well as electricity costs.
According to calculations by the comparison portal Verivox, anyone who works from home instead of driving to the office in the winter months must expect around 4 percent higher heating requirements.
Depending on the heating system, this could result in additional costs of up to 45 euros.
When heating with gas, this means additional costs of 45 euros with an average consumption.
In the case of oil heating, an increase of around 33 euros should be planned.
The calculations are based on the average energy prices in October 2020.