Um die steuerlichen Abzugsbeschränkungen des häuslichen Arbeitszimmers zu umgehen, könnte man folgende Gestaltung erwägen: Sie vermieten Ihr Arbeitszimmer an den Arbeitgeber, und dieser überlässt es Ihnen zur beruflichen Nutzung. Hier erfahren Sie, wann ein Mietverhältnis anzuerkennen ist und wie die Arbeitszimmerkosten steuerlich behandelt werden.

1. Wann ein Mietverhältnis anzuerkennen ist

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2. Die Nutzung erfolgt vorrangig im Interesse des Arbeitgebers

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Vereinbarung mit dem Arbeitgeber über Telearbeit bzw. Heimarbeit

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Wenn die vereinbarte Miete niedriger ist als die ortsübliche Miete

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Arbeitszimmer als Büro des Arbeitgebers auch ohne Mietvertrag

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3. Die Nutzung erfolgt nicht vorrangig im Interesse des Arbeitgebers

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Bürokostenzuschuss bzw. Aufwandsentschädigung für das Arbeitszimmer

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 4. Vermietung im Rahmen eines Gewerbebetriebes

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5. Gegenseitige Vermietung des Arbeitszimmers unter Eheleuten

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6. Fahrten zwischen häuslichen Diensträumen und Arbeitsstätte

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7. Vorsteuerabzug bei Vermietung an den Arbeitgeber

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