When can a home office be deducted during training?
According to current law, expenses for initial vocational training and first-degree studies outside of a training service relationship (e.g. apprenticeship) are deductible as special expenses up to 6,000 Euro. The costs for a first degree following an apprenticeship or for further training can be fully deducted as business expenses.
This may also include the costs for a home office, but only if it is the centre of all business and professional activities. In this case, either the actual costs of the office or an annual flat rate of 1,260 Euro can be deducted.
Tip: If the home office is used both to generate income and is the centre of all business and professional activities, the expenses or the annual flat rate should be allocated according to the extent of use and the activities performed there. However, it is also acceptable to allocate the expenses or the annual flat rate to a single activity without splitting them.
If the centre of all activities is not in the home office, only a daily allowance of 6 Euro per day can be deducted, up to a maximum of 1,260 Euro. The daily allowance applies per calendar day and does not increase even if different business or professional activities are carried out on one day for which the deduction conditions are met. The condition for the deduction is that the university or training institution was not visited on that day.
If you deduct the daily allowance as business expenses or income-related expenses for professional activity in your home, an additional deduction as special expenses is not possible.
