SteuerGo FAQs

(2022) What costs for a home office can be deducted?

Work and private life are not always strictly separated: If you work regularly or always from home, you can deduct the cost of a home office from your taxes. Provided you have one, as a desk or work area only separated by a room divider does not qualify as a separate office. If you occasionally work from home instead of going to the office, you cannot claim this.

The Federal Fiscal Court (BFH) had to decide whether a room divider is sufficient to establish a "home office". The case: A self-employed architect had separated an area in the living room with a sideboard. He used this area almost exclusively for business purposes. He believed that a sideboard was enough to equate the separated area with a home office. The case eventually went to the BFH.

The judges disagreed. A home office must be separated from the rest of the flat by walls and doors. It must also be used mainly for business purposes (BFH ruling of 22.3.2016, Ref. VIII R 10/12).

The situation is different if your employer does not provide you with a permanent workplace. This applies, for example, to field staff or teachers who do not usually have their own office at school. You can claim up to 1.250 Euro per year. If the home office is the centre of your professional activity, you can also claim the full costs.

Recognised costs include proportional rent as well as operating costs, such as electricity and heating, insurance or cleaning. If you have had expenses for room furnishings, such as a new carpet, desk or office chair, you can also fully deduct these.

If you declare a room as an office, it must be a purely work-related room. Anything that indicates private use, such as a guest bed, TV or wardrobe, will make the tax office sceptical – if they check.