Regular workplace

from Wikipedia, the free encyclopedia

Regular workplaces were a concept of German income tax law and played a central role in the area of business expenses and income- related expenses . As of January 1, 2014, the term “ first place of work” has been used ( Section 9 (4 ) EStG ). The question of the regular place of work served to determine the flat-rate distance allowance , the delimitation of business trips , change of assignment and driving activity and the professional reason for double housekeeping or a move .

definition

According to the established case law of the Federal Fiscal Court, this was a regular place of work within the meaning of Section 9 Paragraph 1 Clause 3 No. 4 of the old version of the EStG

  • any permanent operational facility of the employer
  • which the employee visits either every working day or at least sustainably, continuously and repeatedly.

Whether an employee had a regular place of work did not depend on what activity he performed at this place of work or what specific weight this activity was assigned to. Where the focus of the permanent professional activity lay was not determined by the time or qualitative characteristics of a work of whatever kind. The decisive factor was whether an employee visited the employer's head office or other permanent permanent company facilities to which he was assigned not only occasionally, but with a certain degree of sustainability, i.e. continuously and repeatedly.

Sustainability was defined as once a week or more than 46 times (52 weeks minus 6 weeks of vacation) a year.

Individual questions

The regular workplace was the location-specific center of the employee's permanent professional activity, regardless of whether it was an institution of the employer (point 9.4 para. 3 LStR 2008). An employee with constantly changing places of work, who started the employer's business with a certain degree of sustainability in order to drive from there to the place of work or to be transported, established a regular place of work in the employer's business.

Legal consequences

At the regular workplace were u. a. these legal consequences are linked:

  • the costs for journeys between home and work could be claimed as income-related expenses via the distance flat rate ,
  • the activity that was carried out outside the home and outside of the regular workplace was designated as a business trip ,
  • the activity which is exercised without a regular place of work was used was as location employment referred,
  • a two households , which was established to reduce the distance to the regular job, was due professionally,
  • A change of residence , which was carried out in order to shorten the distance to the regular workplace significantly, was due to professional reasons and the moving costs with it advertising costs.