Das Homeoffice im Steuerrecht

In recent years, the home office has become a phenomenon of the modern working world. Against this background, the paper deals with the implications of working from home in national and international tax law. The special circumstances of the Corona pandemic are included in the study. The work provides a differentiated and detailed look at the tax law issues associated with working in the domestic sphere. In national tax law, the focus is on the tax-systematic and -constitutional examination of the home office lump sum and the regulation on the home office. In international tax law, the establishment of a permanent establishment through a foreign home office is the focus of the study.