Covid-19 - Deduction of professional expenses (German only)

The Covid 19 pandemic has raised many new tax issues, including what deductions may be taken. Our presentation deals with the professional expenses that can be deducted in the pandemic year 2020 and 2021 and what needs to be considered when deducting the "home office".

These slides deal exclusively with the deduction of professional expenses of self-employed persons. In principle, the motto is: "Self-employed persons can claim their professional expenses as they would have been incurred without measures to combat the Covid 19 pandemic".