Rules for tax incentives for working from home. An IAB comment prepared for a hearing of the counselling of the Social Committee of the Landtag of Schleswig-Holstein on November 16 2020

Abstract

"In the context of the counselling of the Social Committee of the Landtag of Schleswig-Holstein in cooperation with the Economic and Financial Committee, the IAB was asked for advice regarding the rules for tax incentives of working from home. During the Covid-19 crisis working from home gained more importance. Although advantages of working from home can already be seen for employees as well as employers, the future development will determine the upcoming level of working from home. Areas that need to be improved include the IT-equipment, the working time rules, management and cooperation. It seems to be difficult to precisely target tax incentives, because different aspects must be considered in the discussion." (Author's abstract, IAB-Doku) ((en))

Cite article

Bellmann, L. & Hübler, O. (2020): Regeln für und steuerliche Förderung von Homeoffice. Stellungnahme des IAB zur schriftlichen Anhörung des Sozialausschusses des Schleswig-Holsteinischen Landtags vom 16.11.2020. (IAB-Stellungnahme 15/2020), Nürnberg, 15 p.