Moving costs for home office during Corona pandemic?

Job-related relocation costs in focus

Relocation costs can be work-related if they make working conditions significantly easier. The question arises as to whether this also applies to relocation costs incurred during the corona pandemic for working from home.

BFH case law

The Federal Fiscal Court (BFH) recognizes a professional reason if the move is due to a change of job or a significant reduction in the distance to work. A saving of at least one hour a day is considered a significant reduction. An improvement in working conditions can also represent a professional reason, for example if the place of work can be reached without public transport. The BFH determined this in the judgment of October 16, 1992, VI R 132/88.

FG Hamburg judgment from 2023

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In a case during the Corona pandemic, the Finance Court (FG) Hamburg decided that the relocation costs should be granted due to the significant improvement and facilitation of working conditions in the home office. The plaintiffs were specifically looking for an apartment with two offices in order to be able to do their work undisturbed, and they moved. The FG Hamburg came to the verdict of February 23, 2023, 5 K 190/22.

However, an appeal procedure is underway before the BFH, and comparable cases are being kept open until the BFH has made its decision.

30.05.2023 – Daniel Eilenbrock

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