The home office package was decided. “We are relieving employers and employees with up to 150 million euros per year,” explains Blümel.
“With the home office package decided on Wednesday in the National Council, we support employers and employees with home office at all levels. Regardless of whether employees receive a subsidy from the employer or are provided with digital work equipment – we relieve the burden,” said Finance Minister Gernot Blümel after the decision in the National Council.
“In really good cooperation with all groups involved, we succeeded in putting together a package in a short time, despite the complexity of the topic, which gives as much flexibility and legal security as possible. The most recent change to only 26 days of home office per year for the tax deductibility of ergonomically suitable furniture, we can certainly relieve even more people in Austria “, continued Blümel.
Employees can deduct costs of up to 300 euros for ergonomically suitable furniture such as swivel chairs, desks or lighting with the corresponding proof of invoice via the employee tax assessment. At the same time, payments by employers to compensate for additional costs for employees in the home office of up to EUR 300 per year are made tax-free.
If the employer's tax-free allowance is not fully used – i.e. it remains below 3 euros per home office day – the employee can also claim the difference as income-related expenses. This ensures that employees benefit even if the employer pays little or no subsidy. The number of home office days and how much the employer pays for the home office allowance tax-free can be found on the employee's pay slip.
Example: The tax-free allowance from the employer amounts to 1 euro per day for 100 days of home office per year, ie 100 euro per year. The employee can claim the difference to the maximum tax-free 300 euros, i.e. 200 euros, as income-related expenses in the employee tax assessment.
Ergonomically suitable furniture purchased in 2020 with a value of 300 euros can be deducted from the employee tax assessment in the amount of 150 euros in 2020 and 2021.
“The home office package decided on Wednesday offers us maximum flexibility in terms of tax exemption for grants and the assertion of advertising expenses during and after this global pandemic,” concluded Finance Minister Blümel.
