The FG Rheinland-Pfalz has to be taken on the question, take into account the circumstances in which cleaning costs for clothes as a business expense in the income from employment can (FG Rheinland-Pfalz, Judgement of 28.9.2010 - 2 K 1638/09).
The case before the case:
The plaintiff was a housekeeper at a religious institution is not independent. During their time they were in the kitchen and cafeteria, etc. used the facility. After the health plan for staff and the confirmation of the Head of Administration, she was held, light, boil-proof clothing (hat, shirt, pants, socks, coats and Apron) which it bought in "ordinary", ie general textile shops at their own expense, carry and this daily, or to switch to depending on activity in the course of a working day again. In its income tax return made by the applicant costs in the amount of 469 € for the cleaning of work clothes in their own washing machine as a business expense claims during the tax office ran out of cleaning costs only in the amount of 226 €. The FA was of the opinion that only the hat, the shirt, the coat and the Apron can be expected from typical work clothes.
The court continues from:
expenses for the cleaning of clothes are grds. non-deductible costs of general living. This is true even when the garment is worn almost exclusively during the practice of the profession, such as ordering the employer to wear appropriate clothing. From this principle, the typical cleaning special clothing is exempt. The classification of a garment ruled out as a typical work clothes, however, then even if its use is as normal as possible in civil clothes and ordinary. By these standards are at the clothes, shorts and socks, not typical work clothes. By the applicant in "normal" Stores acquired white shorts and socks represent everyday clothes, which could be commonly worn by anyone. In addition, the patches have been installed with the emblem of the organization in case of dispute by the applicant itself without any other reason identified as being that the applicant - as in the hearing acknowledged - that the character had the clothes than work clothes want to assign. In line with the experience was the Federal Consumer Association estimate of the tax office regarding the level of cleaning is not objectionable.
Note
The verdict is not yet final, the revision was not approved.
Source: FG Rheinland-Pfalz online
0 comments:
Post a Comment