Anyone who received short-time allowances and other wage replacement benefits of more than 410 euros last year must file an income tax return this year.

The lump sum for additional meal expenses is also reduced if the employee forgoes the meal provided by the employer.

The majority of the changes in the Annual Tax Act 2020 will take effect in 2021. But there are also some changes that will take effect retroactively or with a delay.

The Federal Ministry of Finance is shortening the depreciation period for hardware and software to 1 year from 2021.

There are numerous changes in 2021, especially in income tax, many of which reduce the tax burden.

A new flat rate is intended to make home office work tax deductible during the Corona pandemic, despite the deduction restrictions for the home office.

In addition to the general deduction limitations for a home office, ownership or rental relationships also play a role in the question of which costs are deductible in the case of spouses and civil partners.

The German government intends to extend most of the special arrangements for short-time working benefits created in the wake of the Corona crisis until the end of 2021.

Anyone who drives only one of the two routes between home and place of work on a working day can only claim half the commuting allowance for that day.

A monthly allowance for displaying advertising for the employer on the employee's private car is generally part of the taxable wages.