{"id":57031,"date":"2021-04-06T07:58:40","date_gmt":"2021-04-06T05:58:40","guid":{"rendered":"https:\/\/gyrocarpus.com\/?p=57031"},"modified":"2022-12-21T13:52:35","modified_gmt":"2022-12-21T12:52:35","slug":"%eb%8f%85%ec%9d%bc-%ec%a7%81%ec%9e%a5%ec%9d%b8-%ed%99%88%ec%98%a4%ed%94%bc%ec%8a%a4-%ea%b4%80%eb%a0%a8-%ec%84%b8%ea%b8%88-%ec%a0%95%ec%82%b0-%ec%a0%80%eb%8a%94-%ed%95%98%eb%a3%a8-5%ec%9c%a0%eb%a1%9c","status":"publish","type":"post","link":"https:\/\/gyrocarpus.com\/archives\/57031","title":{"rendered":"\ub3c5\uc77c \uc9c1\uc7a5\uc778 \ud648\uc624\ud53c\uc2a4 \uad00\ub828 \uc138\uae08 \uc815\uc0b0 – \uc800\ub294 \ud558\ub8e8 5\uc720\ub85c x120\uc77c =1\ub144 600 \uc720\ub85c \uc2e0\uccad\ud588\uc5b4\uc694"},"content":{"rendered":"\n
<\/div>\n\n\n\n

\ub3c5\uc77c \ub300\uc5f0\uc815\uc5d0\uc11c \ubc1c\ud45c\ud55c \uc9c1\uc7a5\uc778 \ud648\uc624\ud53c\uc2a4 \uace0\uc815\ube44\uc6a9 – \ud558\ub8e8 5\uc720\ub85c, 1\ub144 \ucd5c\ub300 600 \uc720\ub85c \/ \ud648\uc624\ud53c\uc2a4 \uace0\uc815 \ube44\uc6a9\uc740 Werbungskosten\uace0\uc815 \ube44\uc6a9\uc5d0 \ud3ec\ud568\uc774 \ub429\ub2c8\ub2e4. <\/p>\n\n\n\n

\u200b\uc800\ub294 \uc81c \uc138\ubb34\uc0ac\uac00 \ub9d0 \ud55c\ub370\ub85c, \ud558\ub8e8 5\uc720\ub85c 600 \uc720\ub85c \uc2e0\uccad\ud588\ub294\ub370, \uadf8\ub798\ub3c4 \ubb50\uac00 \uc5b4\ub5bb\uac8c \ub3cc\uc544\uac00\ub294\uc9c0 \uc54c\uc544 \ubcf4\uc558\uc5b4\uc694. \u200b\uad6c\uae00 \ubc88\uc5ed\uc774 \ub2e4\uc18c \ubd80\uc790\uc5f0\uc2a4\ub7ec\uc6b4 \uc810, \uc774\ud574 \ud574 \uc8fc\uc138\uc694.<\/p>\n\n\n\n

<\/div>\n\n\n\n

\ud648 \uc624\ud53c\uc2a4 flat rate \uad00\ub828 \ucd5c\uc2e0 \uc815\ubcf4<\/strong><\/p>\n\n\n\n

\u200b\ub3c5\uc77c\uc758 gro\u00dfe Koalition\uc774 \ud648 \uc624\ud53c\uc2a4 \uace0\uc815 \uc694\uae08\uc5d0 \ub3d9\uc758\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud558\ub8e8\uc5d0 5 \uc720\ub85c, \uc5f0\uac04 \ucd5c\ub300 600 \uc720\ub85c\uc785\ub2c8\ub2e4. \uadf8\uac83\uc740 \ud648 \uc624\ud53c\uc2a4\uc5d0\uc11c\uc758 120 \uc77c\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200b\uc774\uac83\uc740 \ucf54\ub85c\ub098 \ub3d9\uc548 \uc9d1\uc5d0\uc11c \uc77c\ud55c \uc0ac\ub78c\ub4e4\uc744 \uad6c\uc81c\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4. CSU Sebastian Brehm\uc5d0 \ub530\ub974\uba74 \uace0\uc815 \uc694\uae08\uc740 “\uad00\ub8cc\uc801\uc774\uc9c0 \uc54a\uace0 \uc774\ud574\ud558\uae30 \uc26c\uc6b0\uba70 \ud648 \uc624\ud53c\uc2a4\uc758 \ud310\ub840\ubc95\uc5d0 \ub300\ud55c \uc720\uc5f0\ud55c \ub2f5\ubcc0”\uc774\ub77c\uace0\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200b\uc774\uac83\uc740 \uc5b4\ucc0c \ub4e4\uc73c\uba74 \uc88b\uc740 \uac83 \uac19\uc9c0\ub9cc \ud55c \uac00\uc9c0 \ubb38\uc81c\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ud648 \uc624\ud53c\uc2a4 \uace0\uc815 \uc694\uae08\uc740 Werbungskosten \uace0\uc815\ube44\uc6a9 1000 \uc720\ub85c\uc5d0 \ud3ec\ud568\ub418\uc5b4 \ubc84\ub9ac\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong><\/p>\n\n\n\n

\uc774\ub294 Werbungskostenpauschale (\ud648 \uc624\ud53c\uc2a4 \ud3ec\ud568)\uac00 1000 \uc720\ub85c \ubbf8\ub9cc\uc778 <\/strong>\uc9c1\uc7a5\uc778\uc5d0\uac8c \ub9cc\uc871\uc2a4\ub7fd\uc9c0 \ubabb\ud568\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/strong><\/p>\n\n\n\n

\u200bDie gro\u00dfe Koalition hat sich nun auf eine Homeoffice-Pauschale geeinigt. Diese betr\u00e4gt 5 Euro pro Tag, maximal jedoch 600 Euro im Kalenderjahr. Das entspricht also 120 Tagen im Homeoffice. Damit sollen diejenigen entlastet werden, die w\u00e4hrend der Corona-Pandemie von zuhause gearbeitet haben. Die Pauschale sei “unb\u00fcrokratisch und leicht nachvollziehbar” und damit laut dem CSU-Finanzpolitiker Sebastian Brehm eine ” flexible Antwort auf die verkrustete Rechtsprechung zum h\u00e4uslichen Arbeitszimmer”.<\/p>\n\n\n\n

\u200bDas h\u00f6rt sich gut an, es gibt allerdings einen Haken: Die Homeoffice-Pauschale wird auf die Werbungskostenpauschale von 1000 Euro angerechnet. Das bedeutet, sie verpufft f\u00fcr alle Arbeitnehmer, deren Werbungskosten (inklusive Homeoffice) unter 1000 Euro liegen.<\/p>\n\n\n\n

\u200bDa die Homeoffice-Pauschale auf 600 Euro gedeckelt ist, winkt in jedem Fall eine gr\u00f6\u00dfere Steuererentlastung, wenn das h\u00e4usliche Arbeitszimmer als solches anerkannt wird.<\/p>\n\n\n\n

\u200b<\/p>\n\n\n\n

<\/div>\n\n\n\n

\ud648\uc624\ud53c\uc2a4 \uace0\uc815\ube44\uc6a9\uc774 Werbungskosten\uace0\uc815 \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub418\uc5b4 \ubc84\ub9b0\ub2e4<\/strong> – Homeoffice-Pauschale als Teil der Werbungskostenpauschale<\/strong><\/p>\n\n\n\n

\u200b\uc138\uae08 \uc815\uc0b0 \uc2dc, Werbungskosten\uc5d0\ub294 \ucd9c \ud1f4\uadfc \ube44\uc6a9\uc774 \uc0c1\ub2f9\ud788 \ub9ce\uc740 \ubd80\ubd84\uc744 \ucc28\uc9c0\ud569\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uc5ec\uae30\uc5d0\ub294 \ucef4\ud4e8\ud130, \ud504\ub9b0\ud130, \uc2a4\uce90\ub108, \uc804\ubb38 \uc11c\uc801 \ub4f1\uacfc \uac19\uc774 \ubaa8\ub4e0 \ube44\uc6a9\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\uc81c \ud648 \uc624\ud53c\uc2a4 \uace0\uc815 \uc694\uae08\uc774 \uc774 Werbungskosten\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200b\uadf8\ub7ec\ub098 \ub9cc\uc77c \uc138\ubb34\uccad\uc5d0\uc11c \uc5f0\uac04 1000 \uc720\ub85c\ub85c \ud658\uae09 \ud574\uc8fc\ub294 Werbungskosten \uace0\uc815\ube44\uc6a9\uc774, 1000 \uc720\ub85c \uadf8 \uc774\uc0c1\uc774 \ub420 \uacbd\uc6b0 \ucd94\uac00 \ub41c \ube44\uc6a9\uc744 \ud658\uae09\ud574 \uc90d\ub2c8\ub2e4.<\/p>\n\n\n\n

<\/div>\n\n\n\n
\"\"
Vitalii Vodolazskyi \/ shutterstock.com<\/figcaption><\/figure><\/div>\n\n\n\n
<\/div>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/div>\n\n\n\n

\ub3c5\uc77c \uc9c1\uc7a5\uc778 \ud648\uc624\ud53c\uc2a4 \uc138\uae08 \uc815\uc0b0 \uad00\ub828 eBook<\/strong><\/p>\n\n\n\n

https:\/\/www.steuern.de\/fileadmin\/user_upload\/eBooks\/Corona_steuerliche_Auswirkungen_Steuern.de.pdf<\/a><\/p>\n\n\n\n

<\/div>\n\n\n\n

\ud648\uc624\ud53c\uc2a4 Flat rate\uc744 \uacf5\uc81c \ubc1b\uae30 \uc704\ud574 \uad00\ub828 \uc99d\uac70 \uc11c\ub958\ub97c \uc138\ubb34\uccad\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694<\/strong>?<\/p>\n\n\n\n

\u200b<\/strong>\uc6d0\uce59\uc801\uc73c\ub85c \uc138\ubb34\uc11c\uc5d0 \uc138\uae08 \uc2e0\uace0 \uc99d\uba85\uc11c\ub97c \uc81c\ucd9c\ud560 \ud544\uc694\ub294 \uc5c6\uc9c0\ub9cc \uc601\uc218\uc99d \ubcf4\uad00 \uc758\ubb34\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc138\ubb34\uc11c\uc5d0\uc11c \uc99d\ube59\uc744 \uc694\uad6c\ud558\uba74 \ubcf8\uc0ac\uc5d0\uc11c \uc77c\ud558\ub294 \uac83\uc744 \uc2e0\ub8b0\ud560 \uc218 \uc788\uc5b4\uc57c\ud569\ub2c8\ub2e4. \uc774\ub97c \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \uc635\uc158\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200b\uace0\uc6a9\uc8fc \uc99d\uba85\uc11c :\uc774\ub97c \ud1b5\ud574 \uace0\uc6a9\uc8fc\ub294 \ucf54\ub85c\ub098 \uc870\uce58\ub85c \uc778\ud574 \uc9d1\uc5d0\uc11c \uc77c\ud558\uace0 \uc788\uc74c\uc744 \ud655\uc778\ud569\ub2c8\ub2e4. \u25ba \ud648 \uc624\ud53c\uc2a4 \uc778\uc99d\uc11c \ud15c\ud50c\ub9bf \ub2e4\uc6b4\ub85c\ub4dc (PDF) https:\/\/www.aktuell-verein.de\/wp-content\/uploads\/2021\/03\/Best%C3%A4tigung-Homeoffice-aufgrund-von-Corona.pdf<\/a><\/p>\n\n\n\n

\u200b<\/strong>Grunds\u00e4tzlich m\u00fcssen Sie keinen Nachweis mit Ihrer Steuererkl\u00e4rung beim Finanzamt<\/a> einreichen, allerdings gilt die Belegvorhaltepflicht. Wenn also im Nachgang ein Nachweis vom Finanzamt gefordert wird, m\u00fcssen Sie Ihre Arbeit im Homeoffice glaubhaft machen. Daf\u00fcr haben Sie folgende M\u00f6glichkeiten:<\/p>\n\n\n\n

\u200b<\/p>\n\n\n\n

<\/div>\n\n\n\n

\ud648\uc624\ud53c\uc2a4 flat rate \uad00\ub828 \uc138\uae08 \uacf5\uc81c\ub294 \uba87\ub144\uae4c\uc9c0 \uc2e0\uccad \uac00\ub2a5\ud55c\uac00\uc694<\/strong><\/p>\n\n\n\n

\u200b<\/p>\n\n\n\n

\ucf54\ub85c\ub098 \uc804\uc5fc\ubcd1\uc744 \uc5b5\uc81c\ud558\uae30\uc704\ud55c \uaddc\uc815\uacfc \uad00\ub828\ud558\uc5ec \uacb0\uc815\ub418\uc5c8\uc73c\uba70, \uc7ac\ud0dd \uadfc\ubb34\uac00 \uc99d\uac00\ud558\uace0 \ubc95\ub960 \uc0c1 \uc7ac\ud0dd \uadfc\ubb34 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uc9c1\uc6d0\uc744 \uc9c0\uc6d0\ud558\uae30\uc704\ud55c \uac83\uc785\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 flat rate\uc740 2020 \ub144\uacfc 2021 \ub144\uc73c\ub85c \uc81c\ud55c\ub429\ub2c8\ub2e4.<\/strong><\/p>\n\n\n\n

\u200bDie Pauschale wurde in Zusammenhang mit den Regelungen zur Eind\u00e4mmung der Corona-Pandemie beschlossen und soll Arbeitnehmer:innen unterst\u00fctzen, die im Zuge dessen vermehrt von zu Hause arbeiten und die Voraussetzungen eines h\u00e4uslichen Arbeitszimmers i.S.d. Gesetzes nicht erf\u00fcllen. Aufgrund dessen ist die Pauschale zun\u00e4chst auf die Jahre 2020 und 2021 beschr\u00e4nkt.<\/p>\n\n\n\n

<\/p>\n\n\n\n

\u200b<\/p>\n\n\n\n

\ud648\uc624\ud53c\uc2a4\uac00 \ucd9c\ud1f4\uadfc \uc2dc \ub418\ub3cc\ub824 \ubc1b\ub294 \uc138\uae08 \ud61c\ud0dd \ubcf4\ub2e4 \ubd88\ub9ac\ud558\ub2e4<\/strong><\/p>\n\n\n\n

Homeoffice mindert die Entfernungspauschalen<\/strong><\/p>\n\n\n\n

\u200b<\/strong>\uc9d1\uacfc \uc9c1\uc7a5 \uc0ac\uc774\uc758 \uc5ec\ud589 \ube44\uc6a9\uc740 \ud0ac\ub85c\ubbf8\ud130 \ub2f9 0.30 EUR\uc758 \uae08\uc561\uc73c\ub85c \uc18c\ub4dd \uad00\ub828 \ube44\uc6a9\uc73c\ub85c \uc778\uc2dd\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc81c\ub85c \ubc1c\uc0dd\ud558\ub294 \uc5ec\ud589\uc5d0\ub9cc \ud574\ub2f9\ub429\ub2c8\ub2e4. \ud648 \uc624\ud53c\uc2a4\ub85c \uc778\ud574 \uc0ac\ubb34\uc2e4\uc5d0 \uac00\uc9c0 \uc54a\ub294 \uc0ac\ub78c\uc740 \uace0\uc815 \uc694\uae08\uc744 \uccad\uad6c \ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc740 \ucd94\uac00 \uc138\uae08 \ubd80\ub2f4\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc740 \uc8fc\ub85c \uc9c0\uc5ed \ub300\uc911 \uad50\ud1b5\uc744 \uc774\uc6a9\ud558\ub294 \uc9c1\uc6d0\uc5d0\uac8c \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200b\uc608: \ubca0\ub97c\ub9b0\uc5d0\uc11c \uc77c\ud558\ub294 Schulze \uc528\ub294 \uc0ac\ubb34\uc2e4\uc5d0\uc11c 60km \ub5a8\uc5b4\uc9c4 \uacf3\uc5d0 \uac70\uc8fc\ud558\uba70 \ud55c \ub2ec\uc5d0 20 \uc77c\uc529 \uc6b4\uc804\uc744\ud569\ub2c8\ub2e4. \uc5f0\uac04 4,320 \uc720\ub85c (= 240 \uc77c x 60km x 0.30 \uc720\ub85c)\ub97c \uade0\uc77c \ud55c \uac70\ub9ac \uc218\ub2f9\uc73c\ub85c \uccad\uad6c\ud569\ub2c8\ub2e4. BVG \uc5f0\uac04 \ud2f0\ucf13 \ube44\uc6a9\uc740 800 EUR\uc785\ub2c8\ub2e4. \uadf8\ub140\ub294 \uba74\uc81c\ub85c \uc6d4 360 \uc720\ub85c\uc758 \uc784\uae08 \uc138 \uacf5\uc81c \uae30\ub2a5\uc73c\ub85c \uac70\ub9ac \uc77c\uc2dc\ubd88\uc744 \ub4f1\ub85d\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub807\uac8c\ud558\uba74 \uc21c \uae09\uc5ec\uac00 \ud55c \ub2ec\uc5d0 108 \uc720\ub85c \uac10\uc18c\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200b2020 \ub144 3 \uc6d4\uacfc 4 \uc6d4\uc5d0 \uadf8\ub140\ub294 \ud648 \uc624\ud53c\uc2a4\ub85c \uc774\uc0ac \ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \uc7ac\ud0dd \uadfc\ubb34\ub97c\ud558\uba74 \ube44\uc6a9 \uc218\ub2f9 720 \uc720\ub85c (= 40 \uc77c x 60 x 0.30 \uc720\ub85c)\ub97c\u201c\uc190\uc2e4\u201d\ud569\ub2c8\ub2e4. 30 %\uc758 \uc138\uc728\uc740 216 \uc720\ub85c\uc774\uba70 \ub098\uc911\uc5d0 \uc18c\ub4dd\uc138\ub97c \ud3c9\uac00\ud560 \ub54c \uc9c0\ubd88\ud574\uc57c\ud569\ub2c8\ub2e4. 3 \uc6d4\uacfc 4 \uc6d4 BVG\uc758 \ud2f0\ucf13 \ube44\uc6a9\uc774 \uac70\ub9ac \uade0\uc77c \uc694\uae08\ubcf4\ub2e4 \ub192\ub354\ub77c\ub3c4, \ube44\uc6a9\uc774 \uac70\ub9ac \uade0\uc77c \uc694\uae08\ubcf4\ub2e4 \ub192\uc744 \uacbd\uc6b0\uc5d0\ub294 \uac70\ub9ac \uade0\uc77c \uc694\uae08\ubcf4\ub2e4 \ub192\uc740 \ub300\uc911 \uad50\ud1b5 \ube44\uc6a9 \ub9cc \uccad\uad6c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200bMs. Schulze\uac00 \ucc28\ub85c \ucd9c\uadfc\ud558\uba74 \ub2e4\ub97c \uac83\uc785\ub2c8\ub2e4. \uadf8\ub7f0 \ub2e4\uc74c \ud718\ubc1c\uc720 \ubc0f \uc11d\uc720 \uc18c\ube44\ub97c \uc808\uac10\ud558\uace0 \ub9c8\ubaa8\ub97c \uc904\uc784\uc73c\ub85c\uc368 \ud2b9\uc815 \uc5ec\uc815\uc5d0 \ub300\ud55c \ube44\uc6a9\uc744 \uc904\uc77c \uc218 \uc788\uc73c\ubbc0\ub85c \ub204\ub77d \ub41c \uc138\uae08 \uacf5\uc81c\uac00 \uc2e4\uc81c \ube44\uc6a9 \uc808\uac10\uc73c\ub85c \uc0c1\uc1c4\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u200b<\/p>\n\n\n\n

\uc62c\ud574\ub294 \uc138\uae08 \uc815\uc0b0\uc774 \ubcf5\uc7a1\ud55c\ub370, \uc804\ubb38\uac00\uc5d0\uac8c \ub9de\uae38 \uc218 \uc788\ub098\uc694?<\/strong><\/p>\n\n\n\n

\u200bLohnsteuerhilfeverein \uc18c\ub4dd\uc138 \uc9c0\uc6d0 \ud611\ud68c\uc5d0 \ub9de\uae30\uc2dc\uba74 \uc218\uc218\ub8cc \uc6d4\uae09\uc5d0 \ub530\ub77c 150-360 \uc720\ub85c \uc218\uc218\ub8cc \ub0b4\uc2dc\uace0 \uac04\ud3b8\uc774 \uc138\uae08 \uc815\uc0b0\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4. \ub610 \uac19\uc740 \uc218\uc218\ub8cc\ub85c \ubd80\ubd80\uac00 \uac19\uc774 \uc815\uc0b0\uc774 \uac00\ub2a5\ud558\uace0 \uc601\uc5b4\ub85c \ucee4\ubba4\ub2c8\ucf00\uc774\uc158 \uac00\ub2a5\ud55c \uacf3\ub3c4 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200b\uc778\ud130\ub137\uc5d0\uc11c \ucc3e\ub294 \ubc29\ubc95\uc740 Lohnsteuerhilfeverein \uc640 \uc0b4\uace0 \uacc4\uc2dc\ub294 \ub3c4\uc2dc \uc774\ub984\uc744 \uc778\ud130\ub137\uc5d0\uc11c \uac80\uc0c9\ud558\uc2dc\uba74 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

\u200b\uc5ec\ub2f4\uc778\ub370, \uc81c \uc138\ubb34\uc0ac\uc5d0 \ub9d0\uc5d0 \uc758\ud558\uba74 \ud648\uc624\ud53c\uc2a4\uc5d0 \ud544\uc694\ud55c \uc2a4\uce90\ub108, \ucc3d\ubb38 \ucee4\ud150 \ub4f1 \uc9d1 \uc0ac\ubb34\uc2e4\uc5d0 \ud544\uc694\ud55c \uac83\uc774 \uc788\uc73c\uba74 \ubc18\ub4dc\uc2dc \uc62c\ud574 \uc548\uc5d0 \ubaa8\ub450 \uc0ac \ub193\uc73c\ub77c\uace0 \ud558\ub124\uc694. 2022\ub144 \ubd80\ud130\ub294 \ud648\uc624\ud53c\uc2a4 \uace0\uc815 \ube44\uc6a9\uc774 \uc5c6\uae30 \ub54c\ubb38\uc774\uc8e0.<\/p>\n\n\n\n

<\/div>\n\n\n\n

<\/p>\n\n\n\n

\u200b\ucd9c\ucc98 https:\/\/www.steuern.de\/homeoffice-absetzen.html<\/a><\/p>\n\n\n\n

\uae00\uc4f4\uc774: \ub3c5\uc77c\uc5d0\uc11c \uc804\ubb38 \ub9c8\ucf00\ud130\ub85c 15\ub144 \uc774\uc0c1 \uadfc\ubb34\ud558\uace0 \uc788\ub294 \ub3c5\uc77c \ub9c8\ucf00\ud130 \uc138\uc624 – \ub9c1\ud06c<\/a> <\/p>\n\n\n\n

<\/div>\n\n\n\n
\n\n\n\n

<\/p>\n\n\n\n