Ein häusliches Arbeitszimmer wird steuerlich anerkannt, wenn es den Mittelpunkt der gesamten betrieblichen und beruflichen Betätigung darstellt oder wenn kein anderer Arbeitsplatz zur Verfügung steht. Ebenfalls können beruflich genutzte Räume steuerlich anzuerkennen sein, wenn sie kein typisches "Arbeitszimmer" sind oder nicht in die häusliche Sphäre eingebunden sind. Hier sehen Sie die neue Regelung zum Arbeitszimmer ab 2010 mit Rückwirkung ab 2007.
Vordruck: Arbeitszimmer in der eigenen Wohnung
Vordruck: Arbeitszimmer in der Mietwohnung

1. In welchen Fällen wird ein Arbeitszimmer steuerlich anerkannt?

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Regelung bis 2006

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Fälle weiterer Anerkennung

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2. Arbeitszimmer als "Mittelpunkt" der beruflichen und betrieblichen Tätigkeit

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a) Sie üben Ihre Tätigkeit ausschließlich zu Hause aus

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b) Sie üben Ihre Tätigkeit im Arbeitszimmer und außer Haus aus

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c) Sie üben mehrere Tätigkeiten aus

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d) Sie nutzen das Arbeitszimmer für Telearbeit (Home-Office)

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Telearbeit ausschließlich zu Hause

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Telearbeit alternierend zu Hause und im Betrieb

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e) Sie nutzen das Arbeitszimmer während der Arbeitslosigkeit zur Fortbildung

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f) Sie nutzen das Arbeitszimmer während der Elternzeit zur Fortbildung

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g) Sie nutzen das Arbeitszimmer zur Vermögensverwaltung

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3. Arbeitszimmer "ohne anderen Arbeitsplatz"

Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx Xxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. xx x.X.x. xx x Xxx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx.

Xxx "xxxxxxx Xxxxxxxxxxxx" xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx XXX xxxxx xx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx xxxxxx Xxxxxxxxxxxx

  • xxxxxxxxx xxxxxxxxxxxxx xxx: Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxx, xxx Xxx xxx xxxxxxxx Xxxxxxxx xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxx.
  • Xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx: Xx xxxxxxx xxxxx, xxxx Xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxx Xxx xxxx xxxx xxxxxxxxx.
  • xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx Xxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxx.

Xxxx "xxxxxxx Xxxxxxxxxxxx" xxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxx.

Xxx "xxxxxx Xxxxxxxxxxxx" xxxxx Xxxxx xxx xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx Xxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxx Xxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

xxxxx Xxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxx xxxx xxx xxxx Xxxxxxxxxx xxx "xxxxxxx Xxxxxxxxxxxx" xxxxx xxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxx, xxxx Xxx xxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxx Xxxxxxxx xx Xxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxx xx Xxxxx xxxxxxxx xxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx.

4 Arbeitszimmer ist kein häusliches "Arbeitszimmer"

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxx, xxx

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  • xxxxxx Xxxx xxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx
  • xx xxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx.

Xxxxxxxx xxx Xxxx, xxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx, xxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx Xxxxx xxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xxxxxxxxxx xxxxx xx x xx xxx XXX x xxxxxx Xxxxxxxxxxx, xx Xxx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxx, xx xxx xxxx xxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxx xxxxxx, xxxx xx Xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxx:

  • Xxx Xxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxx xx xxx Xxxxxxxxxxxxx xx xxxxxx. Xxxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx: Xxxx xxxxxx Xxxxxxx xxx Xxxxx xxxxxxxxxx, Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.
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  • Xxx Xxxxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xx xxxx xxx Xxxx xx xxxxxx xxxxxxxxx Xxxx xxxx xx xxx Xxxxxxx xxx "Xxxxxxxxxxxxx" xx xxxxxxxxxx xxx, xxxxxx xxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxx xx, xxxxxxx xxxx xxxxx, xx xxxxxxx Xxxxx xxx Xxxx xxxxxxx xxxx xxx xxx xx xxxxxxxxxxxx xxx. Xxxxxx xxxxx, xxxx xxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxx xx xxxxxxxxxxx Xxxxxxx xxx "Xxxxxxxxxxxxx" xxxx xxxx.

Xxxxx xxx xxxxxxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xx xxxx xxxxx xx xxx xxxxxxxxxxx "Xxxxxxxxxxxxx", xxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx x xxxxxx xxx Xxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x

a) Lager, Werkstatt, Praxis, Ausstellungsraum usw. sind kein Arbeitszimmer

Xxxxx xxx "Xxxxxxxxxxxxx" xxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx xxxxx Xxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx Xxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx xxx Xxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxx.

Xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx, Xxxxxxx xxx xxxxx Xxxxx, Xxxxxxx xxx xxxxx Xxxxxx, Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxx Xxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx.

xXxx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxx, xx xxx xxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, Xxxxx xxx Xxxxxx xxxxxxxxxxx, Xxxxx xxxxx, Xxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxx xxx., xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxx, xxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

b) Büroräume mit intensivem Publikumsverkehr sind kein Arbeitszimmer

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxx xxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxx xxx xxx Xxxxxxxxx, "xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx".

Xxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxx xxxx xxxx "Xxxxxxxxxxxxx", xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxxxxxxxx "Xxxxxxxxxxxxx":

  • Xxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.
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XXXXXXXXX: Xxx xxxxx "xxxxxxxx" Xxxxx xxxx xxxx xxx xxxxx Xxxx Xxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx, x. X. Xxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx. Xxx xxx xxxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxx.

c) Beschäftigung von fremden Mitarbeitern gilt nicht als Arbeitszimmer

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxx, xx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx "Xxxxxxxxxxxxx". Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx xx xxxxx Xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xx xxxxxx Xxxxx xxxxxxxxx:

  • Xxxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxxx.

Xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxxxxx", xxxx xx xxx Xxxxxxxxxxxx

  • xxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
  • xxx xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"xxxxxxx xXxxxx xx

5. Arbeitszimmer ist kein "häusliches" Arbeitszimmer

Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxx xxx Xxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxx Xxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx xxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx, xxxxxxx xx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

xxxxxx

Xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxx, xx Xxxxxxxxxx, xx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxx xxxx. "Xxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

a) Bauliche Abtrennung von der Wohnung

Xxx Xxxxxxxxxxxxx, xxx xxxx xx xxxxxx Xxxxxxxx xxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx xxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx, xxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx xx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxx xxx. Xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxxxxxx xxxxxx xx xxx XXX, xxxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxx xxxxxx xxxxxxx.

b) Anmietung eines separaten Raumes im selben Haus

Xx xxxxxxx xxxxxxxxxxx Xxxxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxxx xxx XXX xxxxx xx, xx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx, "xxxxxxxxxx" Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx.

  • Xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, x. X. xxx XxxxXxxxxxxXxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxx x xxx xxx Xxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxx "xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxx xxxxxx xxxxxxx xxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxx xx xxxxxxxxx Xxxx xxxx xxxxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx, xxxxxx Xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xx xxxxxxx xx xxxx xx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx xxx xx x. Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx. Xxxxxx Xxxx xxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx Xxxxxxxx: XX X xxxxxx.
  • Xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxx xxx xxx xxxxxx Xxxxxxx xxxxx, xxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXXxXX xxxx X. xxxxx.
  • Xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxx xx x. XX xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx Xxxxxxxx XXXX X xxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx: Xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

c) Anmietung eines Arbeitszimmers in einem anderen Haus

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx, xxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

  • Xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx xxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx xXX XxxxxxxxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx, xxxx.

XXXXXXX: Xxxx Xxxxxxxxxx xxx XX XxxxxxxxxxXxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"xxxxxxx xXxxxx xx

6. Arbeitszimmer bei Vermietung an den Arbeitgeber

Xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxxxxx Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxx. Xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxx xxx xx Xxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx:

  • Xxxx xxx xxxxxxxxxxx Xxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xx.
  • Xxxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx .

7. Arbeitszimmer als Betriebsstätte bei selbstständiger Tätigkeit

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx "xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx", xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx xx xxx Xxxxxxxxxxxxxx. Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx, xx xxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xx xx XX xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxx xxx "Xxxxxxxxxxxxxxx" xxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x

8. Werbungskostenabzug bei privater Mitbenutzung nicht möglich

Xxxx Xxxxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx: Xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxx Xxxxxxx xxxx xxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxx xxxxxxxxx.

  • Xxxxx xx:xxxXxxxxxxx xxxx xxxxxxx xxx xxx xxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xx Xx. x XXxX, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxx. Xxx Xxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxx xx Xxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxx xx xxxxx xxx XXX xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxxx.
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Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx:

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