Ein Arbeitszimmer können Sie steuerlich geltend machen, wenn für die betriebliche oder berufliche Tätigkeit kein anderer Arbeitsplatz zur Verfügung steht. Dann sind die Arbeitszimmerkosten bis zum Höchstbetrag von 1.250 EUR abziehbar. Zu klären ist also, wann Ihnen ein "anderer Arbeitsplatz" nicht zur Verfügung steht.

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1. Wie muss der "andere Arbeitsplatz" beschaffen sein?

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a) Problem: Arbeitsplatz nicht im konkret erforderlichen Umfang nutzbar

Xxxxx Xxx xxx "xxxxxxx Xxxxxxxxxxxx" xx Xxxxxxx xxxx xx xxx Xxxxxxxx xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx x xxx Xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxx Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.

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b) Problem: Verwaltungsarbeiten in Betriebsräumen nicht immer zumutbar

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c) Problem: Pool-Arbeitsplatz beim Arbeitgeber

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d) Problem: Telearbeitsplatz zu Hause bzw. Home-Office

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e) Problem: Wenn der Arbeitsplatz für bestimmte Tätigkeiten nicht geeignet ist

Xxxxxxx xxx xxx "xxxxxx Xxxxxxxxxxxx" xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxx. Xx xxxxxx xxx xx Xxxxxxxx, xxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxx xxx Xxxxx, Xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

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f) Problem: Wenn das Büro nach Feierabend und am Wochenende verschlossen ist

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g) Problem: Muss das Arbeitszimmer für die Tätigkeit erforderlich sein?

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2. Sie üben mehrere berufliche oder betriebliche Tätigkeiten aus

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Xxxxxxxx:
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a) Sie üben eine Nebentätigkeit neben Ihrem Arbeitsverhältnis aus

Xxxx Xxxxxxxxxxxxxxx x xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx x xxxxxx Xxx xxxx xxxx xx Xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxx xxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx "xxxxxxx Xxxxxxxxxxxx" xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx:

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b) Sie üben eine Teilzeitarbeit aus

Xxxx Xxx xxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxx, xxxxx Xxx xxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx.

c) Sie absolvieren neben Ihrer Berufstätigkeit eine Fortbildung

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3. Sie üben nur eine berufliche oder betriebliche Tätigkeit aus

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a) Sie üben eine abgrenzbare Teiltätigkeit des Hauptberufs im Arbeitszimmer aus

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a) Lehrer

Xxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxxxx Xxxxxx xxxxx xxx xxxxxx Xxxxx xxxxxx "xxxxxxx Xxxxxxxxxxxx". Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

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b) Schulleiter und stellvertretende Schulleiter

Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx x xxxxxx xxx "xxxxxxx" Xxxxxx x xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xx xxx xxx:

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c) Fachberater der Schulaufsicht und Schulinspektoren

Xxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxx x. xx. xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxx xxx x.xxx XXX xx Xxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx xxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx.

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d) Außendienstmitarbeiter ohne Arbeitsplatz im Betrieb

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Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

e) Außendienstmitarbeiter mit Arbeitsplatz im Betrieb

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f) Personen mit Einsatzwechseltätigkeit oder Fahrtätigkeit

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Xxxxxx xxxx xxx Xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxx: Xxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx xxx. XxxxxxxxxXxxx xx Xxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxx xxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxx xxxxxx xXX Xxxxxxxx xxx x.x.xxxx, xx X xxxx x xx Xx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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g) Musiker

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h) Auszubildende

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4. Sie nutzen das Arbeitszimmer während der Arbeitslosigkeit zur Fortbildung

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5. Sie nutzen das Arbeitszimmer während der Elternzeit zur Fortbildung

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6. Sie nutzen das Arbeitszimmer zur Vermögensverwaltung

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7. Sie nutzen das Arbeitszimmer für die Fotovoltaikanlage

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