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Berlin (dpa) - From one day to the next, the kitchen table became a desk, the children's room became a workplace: Because of the Corona crisis, millions of people in Germany had to work from home at least temporarily this year.

This eliminates long commutes, but at the same time electricity and heating costs increase.

Many people bought desks and office chairs and had to invest in faster internet.

Part of the money is now to be returned via the tax return - the Bundestag has decided.

But by no means all will benefit.

Can't I set off my study at home anyway?

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Yes, but that only applies if you work almost exclusively in this study.

The tax office does not accept the desk in the hallway, the work corner in the living room or the laptop on the kitchen table as a home office.

But that's exactly how many had to work in the end - only a few employees have so much space at home that they can set up their own study that is not also used privately.

What is now specifically planned?

There is a tax lump sum of 5 euros for every day home office - but only for a maximum of 120 days, so a maximum of 600 euros in total.

Anyone who has worked at home for more than 120 days is unlucky.

This amount is deducted from income when calculating tax.

The taxable income will be smaller and the taxes due will decrease.

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Do I have to provide evidence of my time in the home office?

It's not entirely clear yet.

However, experts advise you to get confirmation from your employer.

This is especially true if someone has worked sometimes in the office and sometimes from home.

As a rule, however, employees no longer have to submit evidence to the tax office for simple tax returns.

Is the package worth it for everyone?

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That depends on the individual case.

Because the home office flat rate counts, like the commuter flat rate, to the advertising costs.

These are expenses that arise in connection with the job, such as work clothes or further training.

1000 euros will be credited to everyone - regardless of whether they can prove these expenses or not.

Only those who come with their advertising costs including home office flat rate over 1000 euros will be relieved of extra pressure.

With everyone else it fizzles out.

But without the restriction, the flat rate would have become too expensive, it is said in coalition circles.

Who is more likely to benefit and who is not?

That depends, for example, on how far you had to drive to work in the past.

Because the more days someone has worked from home, the less commuter allowance they can count towards.

This amounts to 0.30 euros per kilometer commute to work (one way) - from around 17 kilometers to work, the commuter flat rate is mathematically more worthwhile than the home office flat rate.

Although there are still costs for fuel or tickets when commuting, electricity, heating and internet costs can increase when working from home.

Should the flat rate apply permanently?

No, it is limited to two years, so it applies to tax returns for 2020 and 2021. After that, it is hoped that the pandemic is over and everyone can work at their normal workplace again.

The time limit could also have something to do with the money: The federal government expects additional costs of just under a billion euros.

What else can you claim for tax in the home office?

Purchases such as a desk, printer, office chair or laptop can also be deducted if the employer does not cover the costs.

Anyone who uses their own telephone and Internet connection for business can also indicate this - but usually only with around 20 percent of the monthly bill.

All of this also counts as advertising costs.

© dpa-infocom, dpa: 201216-99-720367 / 2