Arbeitszimmer und Homeoffice: Die Regeln ab dem Steuerjahr 2023

In vielen Fällen können die Aufwendungen für ein häusliches Arbeitszimmer als Werbungskosten oder Betriebsausgaben abgezogen werden. Wenn nur eine Arbeitsecke genutzt wird, ist immerhin ein Abzug der so genannten Homeoffice-Pauschale (neu: Tagespauschale) möglich. Zum 1. Januar 2023 wurden die Grundsätze für den Abzug von Arbeitszimmerkosten sowie für die Gewährung der Homeoffice-Pauschale aber grundlegend geändert. Lesen Sie nachfolgend, welche Regeln ab dem Steuerjahr 2023 gelten.

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Jetzt Mitglied werden und Steuern sparen!

1. Überblick über die Neuerungen

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Fall 1: Mittelpunkt der gesamten betrieblichen und beruflichen Betätigung

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Fall 2: Zeitweilige Tätigkeit im Homeoffice neben der Arbeit im Betrieb

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Fall 3: Es steht dauerhaft kein anderer Arbeitsplatz zur Verfügung (Lehrer-Fall)

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2. Mittelpunkt der Tätigkeit im Arbeitszimmer

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a) Wahlrecht "Tatsächliche Kosten oder Pauschale"

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b) Einkunftsart ist unerheblich

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c) Wann liegt der "Mittelpunkt" im häuslichen Arbeitszimmer?

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3. Wann liegt ein häusliches Arbeitszimmer vor?

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4. Nicht jeder Raum ist ein "häusliches Arbeitszimmer"

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5. Abziehbare Aufwendungen für ein häusliches Arbeitszimmer

Xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx, xxx x.X. Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx, xxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxx:

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Xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxxx.

Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxx xxxx xx xxx xx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

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XXXXXXXXX:xxxxxxXxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxx, XXxXx XX xxxx X. xxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx. Xxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxx, xxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:

6. Nutzung des häuslichen Arbeitszimmers zur Erzielung unterschiedlicher Einkünfte

xxxxx Xxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx Xxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

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7. Nutzung des häuslichen Arbeitszimmers durch mehrere Personen

Xxxxxx xxxxxxx Xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxx Xxxxxx xx xxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx XX X xxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxx xxx xxxx xxx xxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx xxxxxxxxxxx xxxxx, xx xx xxxx xx Xxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

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Xxxxxxxxxx xx Xxxxxxxx x:
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Xxxxxxxx:
X xxx X xxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx.

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8. Nicht ganzjährige Nutzung des häuslichen Arbeitszimmers als Mittelpunkt

xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxx. Xxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xx Xxxxxxxx.

Xxxxxxxx:
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9. Nutzung eines häuslichen Arbeitszimmers in Zeiten der Nichtbeschäftigung

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xx xxxxx xxxxxx xx, xx xxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.

10. Vermietung eines häuslichen Arbeitszimmers

Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxxxxx Xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxx. Xx xxxxxx Xxxxx xxxx xx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx xXXxXx XX xxxx X. xxxx.

Xx xxxx: 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:

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11. Besondere Aufzeichnungspflichten

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12. Abzug der Tagespauschale (Homeoffice- oder Homework-Pauschale)

Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxx xxxxxxx xxx xxx xxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx XxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxx xxx x XXX xxx Xxx, xxxxxxx x.xxx XXX xx Xxxx,xxxxxxxxxxxxxxx xxxxxx. Xxx xxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxx xxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx XxxxxxxxxXxxxxxxxx xxxxxxxxxx.

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a) Zeitweilige Tätigkeit im Homeoffice neben der Arbeit im Betrieb ("Klassischer Homeoffice-Fall")

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Xxxxxxxx x:
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b) Es steht dauerhaft kein anderer Arbeitsplatz zur Verfügung ("Lehrer-Fall")

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Xxxxxxxx:
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c) Darf der Arbeitgeber die Tagespauschale steuerfrei erstatten?

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxx: Xxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxx xx x Xx. xx XXxX xxx Xxxx xxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxx xxx "Xxxxxxxx" xxx Xxxxxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx:

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13. Doppelte Haushaltsführung

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14. Nutzung der häuslichen Wohnung für Ausbildungszwecke

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