Technical article
WSB up to date: Too little space for the home office?
Is your home bursting at the seams because you are working from home - perhaps even with your partner?
Then you should know that moving to a larger apartment is unfortunately not deductible and, according to a new ruling by the Federal Fiscal Court, you cannot deduct your costs for moving to a larger apartment as income-related expenses.
Married couple from Hamburg have tried it. Due to the coronavirus pandemic, they had to work from their small 65 square meter apartment. Due to the cramped conditions, they moved to a 110 m² apartment with two study rooms. They claimed their expenses as income-related expenses.
But the federal judges refused:
❌ A move is not work-related even if you are obliged to work from home.
❌ The home is a private living space. Location, size and layout are primarily a private matter.
The good news:
Removal costs are deductible if
✅ Your move is due to a change of job or
✅ You can reduce your travel time by at least one hour per day!
👉Do you have questions about relocation costs & business expenses? We at WSB will be happy to advise you! Please contact us:
https://wsb-berater.com/kontakt
#Homeoffice #Moving costs #BFHRuling #Tax tip #WSB