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(2021) What is a primary place of work?

Dieser Text bezieht sich auf die Steuererklärung 2021. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): What is a primary place of work?

The "primary place of work" (until 2013: workplace) is a fixed business location of the employer to which the employee is permanently assigned. This assignment is primarily made by the employer based on employment or service regulations, regardless of whether in written or verbal form. However, even without an explicit determination by the employer, a permanent assignment is assumed if you work at the workplace for an extended period, namely

  • indefinitely ("until further notice"),
  • for the entire duration of the employment (fixed-term or permanent) or
  • for a period of more than 48 months.

If there are multiple workplaces, the extent of working hours can also be decisive in determining whether a business location is considered the "primary place of work". This is the case if, according to your employment contract, you are required to work there

  • typically on a daily basis or
  • two full working days per week or
  • at least one third of your agreed regular working hours.

Unlike in the past, since 2014 a "primary place of work" can also be

  • a fixed location of an affiliated company (subsidiary),
  • a fixed location of an external company, including at the customer's premises (temporary or agency work),
  • an educational institution attended outside the employment relationship for the purpose of full-time study or a full-time educational programme.

Therefore, the "primary place of work" can also be the premises of a customer or an affiliated company if you work there for an extended period. However, this only applies if you are permanently assigned to this location by the employer. This is always the case if you work there from the outset for more than 48 months or for the duration of the employment.

No "primary place of work" can be vehicles, aeroplanes, or ships, as these are not fixed business locations of the employer. The same applies to the home office, as this is not an employer's facility.

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Finanztip

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Finanztip 04/2026

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Chip

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Chip 04/2026