Von der Homeoffice-Pauschale zur umfassenden Steuervereinfachung

The deduction of income-related expenses for employees is indicative of the structural shortcomings of income tax law – in particular its high complexity, limited practicability and growing distance from the constitutional requirement of uniform taxation. In this context, the home office allowance is analysed as the latest approach to tax simplification. Nevertheless, it merely attains a restricted simplification effect. In consideration of the aforementioned finding, the "Berufskosten-Trias" proffers a novel flat-rate model for the compensation of work-related expenses. The reform proposal is systematically measured against constitutional principles and subsequently translated into a concrete draft law.