By order dated 6th July 2010, the Federal Constitutional Court has decided that as from tax year 2007 applied new rules to deduct expenses for a home office with the Basic Law is inconsistent. The Federal Constitutional Court asked the legislature to the unconstitutional state retroactively from 1 to to eliminate January 2007.
Until new rules by the legislature are concerned, therefore, the income tax assessments, which are either the subject of an appeal or have been declared as provisional, remains open. Once adopted the new rules so far are all affected tax bills automatically corrected by the tax.
If affected taxpayers want a change to its pre-tax assessment notice, this can be requested from the competent tax office. The tax office will then take the scheme up to 31 December 2006 for the withdrawal of expenses have been considered for a home office, take into account from the year 2007.
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