Arbeitszimmer: Zimmervermietung an den Arbeitgeber

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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