Bavaria presents specific proposals for promoting work in the home office. Finance Minister Albert Füracker (CSU) advocates improving the depreciation options for companies and permanently extending the home office flat rate for employees. “We need as much home office as possible,” said Füracker of the dpa. “Bavaria does not rely on legal obligations, but on tax incentives.”

The corona pandemic has the Discussion about work at home fueled. “There are various possible adjustments,” said the CSU politician. As an example, Füracker named the increase in the immediate depreciation for all low-value – but at least for digital – assets from 800 to 2000 Euro. This means, for example, that a company could write off new laptops and monitors for employees in one tax year. “Another clear incentive would be improved depreciation conditions for digital investments, such as the acquisition of software.”

Flat rate as permanent facility Since last year, employees have had a flat rate of 5 euros per working day in their own apartment, which is limited until the end of this year. Bavaria demands that this flat rate be made permanent. “For employees, home office must not be a subsidy business, and not just in pandemic times,” said the Bavarian finance minister.

In addition, Füracker called for general relief der Wirtschaft: “Companies need more space for investments in digital processes and home office. We have to reduce the corporate tax burden to internationally competitive 25 percent.” In recent years several European countries have lowered their corporate taxes, but not Germany. Companies and trade associations complain about this.

(anw)