No sharing of costs for a work room that is eligible for deduction when used jointly for non-self-employed work

Both the legal framework and case law are based on the tax deductibility one located in the housing association Office room Restrictive criteria. According to § 20 of the EStG, a tax-recognised work room must meet the following requirements: Centre The entirely occupational and professional Activity In addition, a work room must be provided according to the nature of the activity; the space must actually be used exclusively or almost exclusively for professional purposes and must have a appropriate facility have.

A recent ruling of the Supreme Administrative Court (GZ 2010/15/0124 of 19.12.2013) had dealt with the case that next to one self-employed activity (in the specific case as a composer), for which a work room is indisputably required, this Also in connection with a non-self-employed activity (as a university professor) was used in conjunction with alone considered a tax office Not is recognized. The Financial administration At first I just wanted to have one proportional deduction allow the costs of the work room in proportion to the income from self-employment and non-self-employment activities. These Distribution has the Supreme Administrative Court however corrected and it was stated that if the obstacle of Center of attention (and the necessity) to take action in a given situation Shared use for another occupational/business activity harmless It is. This is also the case if, considered in isolation, there were no deductions from the working room for this activity. Consequently, the deductible costs in that activity for which tax is due Office room recognized will be, through co-use for others professional (not private) Purposes, Not shortened.

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