SteuerGo FAQs

(2023) When is the home office the centre of professional activity?

In Germany, you can claim tax relief for expenses related to your home office, provided it is the centre of your professional activity. This is particularly relevant for professions such as writers, translators, and IT specialists who primarily work from home.

You have two options for claiming tax relief for your home office: you can either deduct the actual costs incurred or a flat rate of 1.260 Euro per year. The flat rate is reduced monthly if the conditions for the deduction are not met for the entire month.

It is important to note that the type of income you earn does not affect the tax treatment of your home office. The key question is whether your home office is the main location where you carry out your professional activities.

The term "centre" refers to whether your home office is the place where the essential and defining activities for your professional work take place. The amount of time you spend in the office is of secondary importance. What matters is the significance of these activities for your profession.

Examples where the home office can be the centre of professional activity:

1. Sales Manager: A sales manager who works in the field and carries out essential professional tasks such as organising business operations in their home office can consider it the centre of their professional activity (BFH ruling of 13.11.2002, VI R 104/01, BStBl II 2004 p. 65).
2. Engineer: An engineer whose professional work involves developing theoretical solutions in their home office can consider it the centre of their activity, even if they visit clients in the field (BFH ruling of 13.11.2002, VI R 28/02, BStBl II 2004 p. 59).
3. Practice Consultant: A practice consultant who advises medical practices on business management issues can consider their home office the centre of their professional activity, even if they spend part of their working time in the field (BFH ruling of 29.4.2003, VI R 78/02, BStBl II 2004 p. 76).

Examples where the home office is not the centre of professional activity:

1. Sales Representative: For a sales representative, the focus of their activity is outside the home office, even if essential tasks are carried out there (BFH ruling of 13.11.2002, VI R 82/01, BStBl II 2004 p. 62).
2. Clerical Employee: A clerical employee who uses their home office for a secondary job does not have the centre of their overall professional activity in the home office (BFH ruling of 23.9.1999, VI R 74/98, BStBl II 2000 p. 7).
3. Doctor: A doctor who prepares reports and examines patients outside the home office does not have the centre of their professional activity in the home office (BFH ruling of 23.1.2003, IV R 71/00, BStBl II 2004 p. 43).
4. Architect: For an architect who carries out both planning and site supervision, no specific focus of activity can be assigned to their home office (BFH ruling of 26.6.2003, IV R 9/03, BStBl II 2004 p. 50).
5. Teachers and University Lecturers: Neither teachers nor university lecturers have their professional centre in their home office (BFH ruling of 26.2.2003, VI R 125/01, BStBl II 2004 p. 72 and BFH ruling of 27.10.2011, VI R 71/10, BStBl II 2012 p. 234).
6. Judge: The centre of a judge's professional activity is in court (BFH ruling of 8.12.2011, VI R 13/11, BStBl II 2012 p. 236).