Düsseldorf (dpa / lnw) - Many people can look forward to tax breaks and less "paperwork" in 2023. Whether home office or smaller solar systems - the federal legislature has passed numerous tax changes, said North Rhine-Westphalia's Finance Minister Marcus Optendrenk (CDU) on Tuesday. "Several things have been implemented to help the population at this time of rising costs," said the state minister.
Some examples:
- Home office: The home office regulations will be simplified from 2023. If you work mainly in your home office, you can claim a flat rate of 1260 euros per year for tax purposes without proof. For example, if the center of professional activity is in a work corner in the home, a flat rate of six euros per calendar day (maximum 201 days/1260 euros per year) can be given.
- The employee lump sum and the saver lump sum will be increased. The employee lump sum increases by 30 euros to 1230 euros. The savings allowance increases from 801 euros to 1,000 euros for individual assessments and from 1,602 euros to 2,000 euros for joint assessments.
- Solar systems: For small photovoltaic systems up to 30 kilowatts on residential or other buildings, the 2022 Annual Tax Act provides for exemptions from income tax and trade tax from the 2022 assessment or collection period. A "zero tax rate" will be introduced for sales tax from the 2023 assessment period. This is to minimize the bureaucratic effort.
- Building owners: From 2023, buildings completed after December 31, 2022 can be depreciated at a rate of three percent per year. Before it was two percent.
