Federal Constitutional Court
February 13, 2024
Immonet editorial service: the work does not need in the basement good news for freelancers in Germany go Hamburg: the study can be claimed in the future back tax. In a judgment of the Federal Constitutional Court (BVG / AZ: 2 BvL 13/09) that was lifted in July came into force, limited deductibility of the cost of the home office three years ago. “Save the tax expenditure for a work room must be considered according to BVG tax-reducing, if no other employment available is the concerned taxpayers.” Self-employed persons should check their tax bill now. Who in this respect lodged an opposition against the then existing study scheme three years ago, can count on for the entire period with a refund of up to 1,000 euros. Otherwise, the relief is only as of 2009. Because tax bills were received last year when the deduction of the working room subject to.
The current BVG ruling underlines the importance of the Home Office for Self-employed persons. Freelancers are dependent on the local office. It is a space for creativity, but also a place to feel good. Set up according to the best ideas can mature in the Home Office. To work you must not go into the cellar of the workplace should not necessarily be separated from the other rooms. Modern technical and visually appealing solutions ensure that the working area is today also conveniently integrates in a living, dining and bedroom. This wireless Internet connections provide high flexibility. For the integration in other areas: the lower space, more functional must the device be.
Particularly practical: The Office, which can disappear completely in the closet on request. More and more furniture manufacturers offer folding combinations. By flipping up the working surface and the tops of the Interior is some desk with just a few hand movements to the residential furniture and disappears behind a screen of wood or high gloss. Other cabinets can both private as well as be used professionally. The transition from the working to the living area is thus looser. Without detours often spent a large part of the day in the home study. Therefore, the environment should be comfortable and tidy here. It is useful to create as many storage areas. Technical equipment is housed in the ideal case completely in the Office. Printer, copier or fax machine should be within easy reach. This saves unnecessary routes. Stability is required office furniture should be especially stable. A desk that resonates with every movement, can affect sensitive concentration when working. Tables with the GS mark (tested safety”), the internal vibration has been tested already and is accordingly low. To work well, the desk required a depth of 80 cm and a width of at least 120 cm. ideal: an adjustable table with a legroom of at least 58 cm. The computer screen is at best slightly higher than the keyboard. So can wrist pain and neck – or Shoulder pain can be avoided. A good Chair is not very cheap. Choose a seat with adjustable lumbar support. It helps that optimally fit the back seat using a curvature in the lumbar region.