The FG Cologne Judgement of 09/09/2010 - 10 K 944/06 decided that it is not the limit for deduction for home offices will apply if the work structurally from the living area separately and can only be achieved over a range that is used by strangers.
The case before the FG:
The owner of a two-family house had separated the management of its extensive property assets of her apartment two rooms with bathroom and hall (88 sqm) office. By then the costs attributable recognized the Tax Office 2002, only the maximum amount of home study of 1,250 € per applicant to (§ 4 paragraph 5, sentence 1 No. 6 b).
The court stated:
The disputed work is classified as non-domestic work. Actual incurred costs of € 21,000 are therefore fully deductible.
A non-home office is already present when the premises are separated so that one does not work from the apartment and can go the other way around, without having to enter an area must, which is also used by strangers.
This is the situation here, because that had been closed initially established connection between home and office doors by a board or insulation and jointed, made access to the office via a separate door, and the second flat was rented out.
Also in dispute is irrelevant that a common work and housing Shared balcony, as the balcony door was not open to the office from outside.
Note
The Senate has approved the revision to the BFH. Possibly because he has departed with the sentence of the law. The Federal Fiscal Court had issued a decision dated 13.11.2002 (VI R 164/00) held that a home office may also be in an annex to the house with separate entrance. However, it was in the case decided by the BFH cultivation only be entered on the living-room has a garden.
0 comments:
Post a Comment