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In labor law and tax law, a workplace is any fixed and permanent company facility of the employer to which the employee is assigned and visits with a certain degree of sustainability , i.e. continuously and repeatedly, but not only occasionally.


The workplace is to be separated from the workplace and the workplace . While the place of work indicates the geographical location , the place of work is the spatially delimited place in an economic unit , equipped with work equipment , where a worker can carry out their work tasks . The workplace is subordinate to the workplace, the workplace consists of several workplaces; it presupposes the existence of jobs. The work site is a location on a circumscribed land on which at least one working person constantly full- or part-time work. When the home office , the place of work is in the home of the employee.

Legal issues

In labor law, occupational health and safety deals with the workplace, in tax law it is about "journeys between home and workplace". The concept of the regular or first place of work today also plays a major role in travel expense law .

Employment Law

According to Section 2 (1) ArbStättV , workplaces are work rooms or other places in buildings on the premises of a company , places in the open air on the premises of a company (with the exception of fields, forests and other areas that belong to and outside of an agricultural or forestry company built-up area), places on construction sites , provided they are intended for use for workplaces, as well as outdoor stalls connected to shops or watercraft and floating systems on inland waters . Pursuant to Section 2 (2) ArbStättV, the workplace also includes, in particular, locations on the premises of a company or construction site to which employees have access in the course of their work, traffic routes, escape routes, emergency exits, storage, machine and ancillary rooms, sanitary rooms, canteens, Break and standby rooms, first aid rooms, accommodation and facilities that are used to operate the workplace, in particular safety lighting, fire extinguishing systems, supply facilities, lighting systems, ventilation systems, signal systems, energy distribution systems, doors and gates, moving walks, escalators, loading ramps and fixed ladders.

The workplace is also the building, for example

Several buildings used by the company are combined to form a workplace if they are located on a company site or are otherwise spatially connected. If there are several production halls and the administration building on a factory site , there is only one workplace.

Tax law

An employee can only have one regular place of work within an employment relationship . According to this, the place of business of the employer, which the employee visits regularly, but only for control purposes, without pursuing his actual professional activity there, is not the regular place of work within the meaning of Section 9 (1) sentence 3 no. 4 EStG . Workplace in this sense, however, is not just any place of work, but the place where the employee typically has to perform his work . An employee can only have more than one place of work if he has entered into more than one employment relationship and has a regular place of work with each of them.

The Federal Ministry of Finance responded to the rulings of the BFH on June 9, 2011 by issuing a clarifying decree , according to which, in cases in which several regular workplaces were previously assumed, the flat-rate distance allowance is now only to be applied for trips between home and a regular workplace; For the other trips, income-related expenses can be claimed according to the principles of an external activity.

As of employment applies in accordance with § 9 para. 1 SGB IV of the place where a fixed place of work is built when people are employed by it out with individual work outside the fixed workplace or work outside the fixed workplace and the work place and the place where the employment is actually carried out are in the district of the same insurance office . If a permanent place of work is not available and the job is carried out at different locations, the place of employment is the place where the company is based, according to Section 9, Paragraph 5 of SGB IV. For example, if you travel a lot as a sales representative or traveler and thus have no place of work by definition, the legislature sees the place as the place of work where the company has its place of business .


For the EU Workplace Directive 89/654 / EEC, workplaces are those locations in the company's and / or company's buildings that are intended for use for workplaces, including every location on the company's and / or company's premises to which the employee is located Have access as part of their work (Art. 2 EU Workplace Directive).

In Austria , workplaces within the meaning of Sections 19 ff. Of the Employee Protection Act and the Workplace Ordinance are places (or other structures) outdoors or in buildings in which work is carried out. The Switzerland knows the concept of workplace statistically in the census.

See also

Individual evidence

  1. Thomas Pfeiffer / Josef Sauer: Arbeitsschutz von AZ 2014 , 2013, p. 63.
  2. Thomas Pfeiffer / Josef Sauer: Arbeitsschutz von AZ 2014 , 2013, p. 374.
  3. BFH, judgment of June 9, 2011, Az. VI R 58/09, full text = BStBl. II 2012, 34.
  4. BFH, judgment of June 7, 2002, Az. VI R 53/01, full text = BFHE 199, 329, BStBl. II 2002, 878.
  5. Michael Popp: Handbuch Reisekostenrecht 2012 , 2011, p. 115.
  6. Regular place of work with several places of work; Application of the BFH rulings of June 9, 2011 - VI R 55/10, VI R 36/10 and VI R 58/09 - (BStBl 2012 II p. 38, 36 and 34) . BMF letter of December 15, 2011, Az. IV C 5 - S 2353/11/10010, BStBl. I 2012, 57.