Tax benefits can only be obtained from 42 days in the home office. That should be changed
Anything that distracts doesn't belong in the workplace
The AK has also entered into the detailed criticism of the planned home office law previously put forward by the GPA union. AK director Christoph Klein spoke on ORF radio Ö1 of “two unnecessary failures”, where one hopes “that the Ministry of Finance still has some understanding”. For example, given the number of days that you have to be in the home office for tax advantages, “a less rigid solution” is needed, says Klein. Criticism also came from the SPÖ and a tax advisor.
For tax advantages when making purchases for the home office, according to the current plan, you should work 42 days a year in the home office in order to enjoy them. But that could be difficult with public holidays and vacation periods, so the criticism of the employee side. “There was actually no daily limit agreed between the social partners and the government,” says Klein. They also “understand that the home office is not now tax-favored”.
The 42 days would on average also correspond to one home office day per week, that would also be okay. But there is a big “but”, calculated Klein using an employee who works in the home office on Mondays: 52 Mondays minus five to six that you spend on vacation and four that happen to be Monday holidays, then you are already at that Border. If sick leave and further training or perhaps maternity leave were then added, the 42 weeks would not be achievable and the tax advantage would be lost immediately. “We need a less rigid regulation”, demanded Klein, “even if 42 days are basically okay”.
Another “blunder” are the withdrawal opportunities, which will melt away over the years to 2023, says Klein. It is a matter of unequal treatment, depending on when you buy office furniture.
Apart from “the two goofs”, Klein sees a “very nice and rounded package”. The law is to be passed in April. Klein defended that it would only come more than a year after the first lockdown. “Overall, the matter is not as simple as you think,” said Klein, referring to numerous labor law issues. It has been ensured that the accident insurance in the home office fits right from the start and that the rules can last longer. It is understandable that the finance minister paid attention to the taxpayers during renegotiations, as well as the time limit for the evaluation, said Klein.
Before the law is passed, Klein hopes that the turquoise-green federal government will lead to appropriate talks by pointing out “the two unnecessary shortcomings in a nice round package. So that the federal government will give parliament a really nice, round draft can supply “, hopes Klein. The assessment ends the day after tomorrow, Friday.
The SPÖ also called for “clear improvements” to the law plan from the ÖVP and the Greens on Wednesday. According to SPÖ politician Christian Drobits, “important proposals” by the social partners in tax law have been “pushed aside”. The data protection spokesman also referred to the lack of additional regulations to protect data in the home office. The employer and employee share responsibility. “If damage occurs as a result of sensitive data being lost or hacked on a cell phone or laptop, the employee can also be asked to pay,” says Drobits.
He announced that he would contact the Data Protection Council today in order to obtain an opinion, not least due to the fact that the review period was only a few days. Council proposals should still be incorporated into the law, said the Social Democrat. From the point of view of the SPÖ data protection spokesman, companies must ensure that appropriate technical and organizational measures are taken to ensure that personal data is processed in accordance with the law in the home office.
Tax advisor Peter Wundsam from Mazars Austria assesses the planned home office law as a “first step in the right direction, but not a big hit.” Main points of criticism: Due to the still “downright prohibitive” tax definition of the office, freelance workers and traders do not benefit from the law at all. In addition, the three euro lump sum per day home office (for a maximum of 100 days) would not cover the actual, proportionate additional costs for rent, heating or electricity. And: Since employers have to record the home office days of their employees, there is additional work in payroll accounting.
