Costs, tax and budget
How is home office equipment treated for tax?
For German tax purposes it matters which work equipment is provided and whether employees may only use it or receive ownership. Private use of company computers and telecommunications devices can be tax-free under section 3 no. 45 EStG; this rule does not apply across the board to all furniture.
For furniture in particular, a distinction is made between the employer providing it for work purposes and granting employees a privately usable benefit or ownership. A freely paid-out allowance is regularly treated differently from the provision of necessary work equipment.
In the onyo rental model, the company receives the agreed use of the equipment. Deductibility as a business expense, VAT and possible balance-sheet recognition must be assessed separately. The specific tax treatment should be aligned with your tax adviser based on the contract.
Key points
- Section 3 no. 45 EStG covers company IT, not furniture in general
- Assess loan for use and transfer of ownership separately
- Align the specific treatment with your tax adviser
Sources
This page provides professional orientation, not legal or tax advice.