SteuerGo FAQs

(2023) What costs for a home office can be deducted?

The costs for a home office and its equipment are fully deductible if the office is the main location of your professional or business activities. Alternatively, you can opt for an annual allowance of 1,260 Euro. This allowance is reduced proportionally on a monthly basis if the conditions for the office deduction are not met in a given month. This applies to professions such as writers, translators, and IT professionals who mainly work from home. It is important that it is a genuine office, i.e., a separate room.

If you declare a room as an office, it must be used solely as an office. Anything indicating private use, such as a guest bed, TV, or wardrobe, may raise suspicions with the tax office if they check.

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

The Federal Fiscal Court (BFH) had to decide whether a room divider is sufficient to establish a "home office". The case involved a self-employed architect who had partitioned off an area in the living room with a sideboard. He used this area almost exclusively for business purposes. He believed that a sideboard was sufficient to equate the partitioned 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 predominantly for business purposes (BFH judgement of 22.3.2016, Ref. VIII R 10/12).

New regulations for home offices and remote working

Note: Previously, office costs of up to 1,250 Euro were deductible if no other workplace was available. This regulation no longer applies from 2023. The new rules are as follows:

1. The office as the main location

If your office is the main location of your professional activity, you can deduct the costs in full or an annual allowance of 1,260 Euro as business expenses. It must be a "real" home office used exclusively for work.

2. Working from home, but not the main location

If you work from home but your office is not the main location of your activity, you can deduct a daily allowance of 6 Euro for a maximum of 210 days per year. You do not need a specific office room. The term "home office" is not required.

Details of the annual allowance:

• The annual allowance of 1,260 Euro covers the costs for the entire year. Costs up to this amount do not need to be proven.
• The option for the annual allowance can only be exercised uniformly for the entire year.
• The annual allowance is considered on a monthly basis.
• The annual allowance is personal.

Details of the daily allowance:

• The daily allowance is 6 Euro per day and is limited to a maximum of 1,260 Euro per year.
• It can be claimed for a maximum of 210 days per year.
• The daily allowance can also be chosen if another workplace is available.

Important: The daily allowance is offset against the employee allowance of 1,230 Euro. A tax saving only occurs if the total business expenses exceed 1,230 Euro.

Record-keeping requirement: The days on which the daily allowance is claimed must be documented.