Taking the reality of work into account - making home office deductible again

Summary

Enabling simple and unbureaucratic deductibility of the work room, changing the income tax law to allow employees to claim the expenses incurred when working from home or mobile work, regardless of the availability of a company workplace

Machine translation from German. The official text remains authoritative.

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• 19/23725

  Drucksache · DE · 28 October 2020

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