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Homeoffice oder Büro? Eine Analyse zum ertragsteuerlichen Effekt der Erweiterung der Homeoffice-Pauschale auf die Wahl des Arbeitsplatzortes

Author

Listed:
  • Broer Michael

    (Ostfalia Hochschule für angewandte Wissenschaften Fakultät Wirtschaft, Campus Wolfsburg, Siegfried-Ehlers-Str. 1, 38440 Wolfsburg, Deutschland)

Abstract

If employees drive to work by car or work from home, they can use a lump sum deduction to reduce their taxable income. In 2023, the work-from-home-deduction was increased from 5 € to 6 € a day (for 210 instead of 120 days). This could be an fiscal incentive to work from home more instead of driving to work by car. A result could be a higher interest of employees for work from home. Employers can use this aspect for recruting.

Suggested Citation

  • Broer Michael, 2023. "Homeoffice oder Büro? Eine Analyse zum ertragsteuerlichen Effekt der Erweiterung der Homeoffice-Pauschale auf die Wahl des Arbeitsplatzortes," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 72(3), pages 276-289, December.
    • Handle: RePEc:lus:zwipol:v:72:y:2023:i:3:p:276-289:n:1
    DOI: 10.1515/zfwp-2023-2015
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    More about this item

    Keywords

    personal recruting; income tax; work-at-home-deduction;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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