(2022)
When can I claim a home office for training?
Expenses for initial vocational training and first degree studies not undertaken as part of an employment-based training programme (e.g. apprenticeship) are currently only deductible as special expenses up to a limit of 6.000 Euro. In contrast, the costs for a first degree following an apprenticeship or for further training can be fully deducted as business expenses.
Deductible costs may also include expenses for a home office.
For the tax recognition of a home office, the same rules apply to special expenses as to the deduction of business expenses. A home office is recognised if "no other workplace" is available for the training or if the home office is the "centre of all professional activity", e.g. in the case of distance learning (BMF letter dated 2.3.2011, BStBl. 2011 I p. 195, para. 24).
If a home office is used for both training and professional purposes, the home office costs must be divided according to the proportion of time used, estimated as follows:
- The portion of costs attributable to training is deductible as special expenses, together with other training costs up to 6.000 Euro.
- The portion attributable to professional activity can be deductible as business expenses or operating expenses.
- If you meet the deduction requirement up to 1.250 Euro because "no other workplace is available", this maximum amount must be divided according to the usage ratio between special expenses and business expenses or operating expenses. Only the actual costs up to the respective partial maximum amount are deductible.
- If you meet the deduction requirement for unlimited business expenses because "the home office is the centre of professional activity", the professional usage portion is fully deductible. However, this is rather rare, e.g. in the case of distance learning and freelance secondary employment.
An employed bank clerk is studying law at the distance learning university and writes articles for professional journals on the side. He uses the home office 60% for his studies and 40% for his writing activities. The home office costs amount to 3,200 Euro per year. The costs are deductible up to a total of 1.250 Euro.
This maximum amount must be divided between the two activities according to the usage ratio.
The cost share for the writing activity of 1.280 Euro (40% of 3.200 Euro) can only be deducted as operating expenses up to 500 Euro (40% of 1.250 Euro). The cost share for training of 1.920 Euro (60% of 3,200 Euro) is considered at 750 Euro (60% of 1.250 Euro) and is deductible as special expenses up to the maximum amount of 6.000 Euro, possibly together with other training costs.
Employees and self-employed individuals who work from home and whose workplace does not meet the tax requirements for a home office can claim a flat rate of 5 Euro per day as business expenses or operating expenses. A maximum of 600 Euro per year is deductible. The new home office allowance is also available to those who are studying, training, or undergoing further education and currently spend more time learning at their home computer than in lectures or classroom training.
The allowance is available to those affected regardless of whether they are undertaking initial training, first degree studies, further training, postgraduate studies, or professional development, or whether they are in an employment-based training programme.
In the first two cases, the allowance would be deducted from special expenses, in the other cases from business expenses. This follows analogously from the BMF letter dated 2.3.2011 (BStBl 2011 I p. 195, para. 24), according to which the regulation of § 4 paragraph 5 sentence 1 no. 6b EStG also applies in the area of training, i.e. the deduction of special expenses.
