Kann ich mein Home-Office steuerlich absetzen?

Kann ich mein Home-Office steuerlich absetzen?

Viele Freelancer arbeiten von zu Hause aus, im eigenen Home-Office oder je nach Platzangebot auch im Wohnzimmer oder vom Küchentisch aus.
Da stellt sich die Frage, wann die Kosten für das Home-Office von der Steuer absetzbar sind.

Leider ist es so, dass gewisse Voraussetzungen erfüllt sein müssen, um die Kosten als Ausgaben ansetzen zu dürfen (und damit den Gewinn zu mindern, der ja versteuert werden muss).

Wann darf ich das Home-Office steuerlich absetzen?

Die drei Voraussetzungen im Detail:

1. Das Home-Office muss unbedingt notwendig sein.

– Wenn Sie also als Freelancer überwiegend am Arbeitsplatz Ihres Auftraggebers arbeiten, dann ist das Home-Office nicht unbedingt notwendig und kann auch nicht steuerlich abgesetzt werden.
Beispiel: Sie sind als Freelancer vorwiegend im Unternehmen Ihrer Auftraggeber tätig.
– Wenn Sie hingegen die Aufträge ausschließlich in Ihrem Home-Office abwickeln, sind die Kosten dafür sehr wohl absetzbar.

Beispiel: Als Grafikerin erstellen Sie Werbematerialien zu Hause an Ihrem Arbeitsplatz.

2. Das Home-Office muss den Mittelpunkt der Tätigkeit bilden.

Das ist nun ein relativ schwammiger Begriff, deswegen wird er vom Gesetz entsprechend erläutert, bzw. konkret anhand bestimmter Beispiele festgemacht:
– Bei bestimmten Berufsbildern wird davon ausgegangen, dass das Home-Office den Mittelpunkt der Tätigkeit darstellt und demnach wird auch nicht näher geprüft. Das sind: Gutachter, Schriftsteller, Dichter, Maler, Komponisten, Bildhauer, Heimarbeiter, Heimbuchhalter, Teleworker
– Umgekehrt wird bei bestimmten Berufsbildern unterstellt, dass der Mittelpunkt der Tätigkeit außerhalb des Home-Office liegt. Das heißt, die steuerliche Abzugsfähigkeit wird bei diesen Berufsbildern von vorneherein ausgeschlossen, ungeachtet der realen Verhältnisse. Das betrifft konkret: Lehrer, Richter, Politiker, Dirigenten, Vortragende, darstellende Künstler, Freiberufler mit auswärtiger Kanzlei/Praxis.
– Bei allen anderen Berufsbildern wird vom Finanzamt eingehend geprüft, ob das Home-Office den Mittelpunkt der Tätigkeit darstellt oder nicht.

3. Das Home-Office wird nahezu ausschließlich beruflich genutzt.

Es ist daher ein separates Arbeitszimmer notwendig, das vom privaten Wohnraum abgegrenzt ist und auch keinen Raum für private Tätigkeiten bietet.

Beispiele für nicht abzugsfähige Arbeitsplätze:
– Wenn im Home-Office des Grafikers auch die private Büchersammlung samt Lesesessel und eine Kinderspielecke untergebracht sind
– Wenn der Schreibtisch in einer Ecke des privaten Wohnzimmers steht

Arbeitsräume in der privaten Wohnung, die auch ohne weitere Voraussetzungen abzugsfähig sind

Die oben genannten Voraussetzungen müssen nur dann erfüllt sein, wenn es sich um ein Arbeitszimmer handelt, das den Charakter eines Büroraumes erfüllt.
Bei Arbeitsräumen, die keine Büroräume sind, entfallen diese Voraussetzungen.
Und zwar dann, wenn diese aufgrund der Ausstattung und Funktionalität ohnehin für eine private Nutzung nicht geeignet sind.
Beispiele dafür:
Werkstätten, Ordinations- und Therapieräumlichkeiten, Foto-, Film- und Tonaufnahmestudios, Schallgeschützte Musikproberäume

Was darf ich absetzen?

Wenn die drei Kriterien erfüllt sind, dürfen folgende Kosten abgesetzt werden:

– Anteilige Mietkosten
– Anteilige Betriebskosten
– Anteilige Afa bei Eigentumsobjekten
– Anteilige Finanzierungskosten
– Kosten für Einrichtungsgegenstände

Typischerweise berechnet man die Höhe der abzugsfähigen Kosten, im Verhältnis zur Gesamtfläche der Wohnung, vor allem hinsichtlich Mieten und Betriebskosten:

Gesamte Fläche der Wohnung in m2 100
Anteil Home-Office in m2 20
Anteil Home-Office in % 20%
Gesamte Wohnung Anteil für Home-Office 20%
Miete € 1.200 € 240
Betriebskosten € 180 € 36

Einrichtungsgegenstände, die sich direkt im Arbeitszimmer befinden, sind auch zur Gänze abzugsfähig, z.B. Stühle, Tische, Vorhänge, Teppiche, Wandverbauten, Bücherregale, Bilder, etc.
Beachten muss man hier aber: Kostet ein Einrichtungsgegenstand bis zu 400 €, kann er im Jahr der Anschaffung zur Gänze abgeschrieben  werden. Übersteigen die Kosten 400 €, müssen die Anschaffungskosten über die Nutzungsdauer verteilt werden.

Kann ich Einrichtungsgegenstände und Arbeitsmittel trotzdem abschreiben – auch wenn ich kein abzugsfähiges Arbeitszimmer habe?

Jein. Denn hier wird unterschieden.
Einrichtungsgegenstände können, weil ja auch das Arbeitszimmer bzw. der Arbeitsplatz nicht abzugsfähig ist, auch nicht abgezogen werden.
ABER:
Sehr wohl abzugsfähig sind IMMER typische Arbeitsmittel, also auch wenn das Home-Office selbst die Voraussetzungen nicht erfüllt:

– Computer, einschließlich Computertisch
– Kopierer und Faxgeräte
– Drucker
– EDV-Ausstattung

Übrigens: Auch angestellte Dienstnehmer können ein Arbeitszimmer zu Hause absetzen, wenn alle Voraussetzungen erfüllt sind.
Und zum Schluss noch ein Tipp: Wie Sie Ihr Home-Office als Erfolgsmotor gestalten, erfahren Sie zum Beispiel von Einrichtungs- und FengShui-Expertin Maria Husch.
Quelle: Wirtschaftskammer Österreich: Arbeitszimmer im Wohnungsverband.

Autorinnen:
Isabelle Starkbaum, Yvonne Reif
@ Heller Consult Tax and Business Solutions GmbH.
Das 20-köpfige Team aus Steuer- und Unternehmensberaterinnen mit Sitz in Wien betreut KlientInnen nach dem Motto: Heller Consult macht Ihr Unternehmerleben HELLER!
Kontakt:
T: +43 1 310 60 10
E-Mail: info@hellerconsult.com
www.hellerconsult.com, blog.hellerconsult.com

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    Auto Leasing Scams and Laws, auto leases.Auto leases
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