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

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

Zeitschrift für Wirtschaftspolitik, 2023, vol. 72, issue 3, 276-289

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.

Keywords: personal recruting; income tax; work-at-home-deduction (search for similar items in EconPapers)
JEL-codes: H20 H24 (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1515/zfwp-2023-2015

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