30.03.2021

3 Schritte zur perfekten Home Office Richtlinie

Vom Business Need zum rechtssicheren Dokument Vom Buzzwort des Jahres zur Herkulesaufgabe: So oder so ähnlich fühlt sich “Remote Work” im Moment wahrscheinlich für die meisten Personalverantwortlichen an. Denn remotes oder hybrides Arbeiten beschäftigt uns alle nun schon seit über einem Jahr – als Arbeitgeber und als Arbeitnehmer/in gleichermaßen. Während viele Mitarbeiter/innen Geschmack gefunden […]

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10.03.2021

Nationalrat beschließt neue steuerliche Regelungen im Zusammenhang mit Tätigkeiten im Homeoffice

Wie in unserem Blogbeitrag vom 25.02 angekündigt, hat der Nationalrat mit dem 2. COVID-19 Steuermaßnahmengesetz nun neue Regelungen beschlossen, die steuerliche Begünstigungen für Tätigkeiten im Homeoffice vorsehen. Diese sind – auch wenn die Gesetzwerdung noch ausständig ist – bereits auch für Arbeitnehmerveranlagungen 2020 von Relevanz. Differenzwerbungskosten Über den Arbeitgeber besteht in den Jahren 2021 […]

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