Field help:
(2021)
Aufwendungen für ein häusliches Arbeitszimmer (einschließlich AfA und Schuldzinsen)
Enter here the non-deductible and deductible expenses for your home office.
Expenses for a home office or working room may be deductible as business expenses, as follows
- in unlimited amount, if it represents the centre of your entire operating and professional occupation.
- up to 1.250 Euro if no other workplace is available for the operational or professional occupation.
A home office may also continue to be deductible in unlimited amounts as business expenses in the following cases:
- It is not a "domestic" home office: rooms that are not integrated into the domestic sphere and do not form a structural unit with the living area are not considered "domestic". Examples: Renting a home office in another house, additionally rented rooms in a multiple-family house on another floor than the private flat.
- It is not a "home office": rooms which are not typical of a home office in terms of equipment and function are not considered "home offices", even if they are situated in the household area. Examples: Workshop, storage room, exhibition room, salesroom, a recording studio with a composer, studio with a painter, lawyer's office, practice rooms of a language teacher, emergency practice of a doctor.
- The home office is open to extensive and permanent public traffic: In this case, the office is not a home office in terms of its function.
- There are other employees in the home office: In these cases, the room is not considered to be a home office by its nature.
If you have the personal and material requirements for the tax recognition of a domestic home office, enter all expenses for the home office here.
The Corona pandemic has changed the world of work. Many employees, but also the self-employed, therefore carry out their professional or business activities at home (home office). However, they do not always have a separate room that is accepted as a workroom for tax purposes. Normally, expenses for a home office are only recognised as income-related expenses or business expenses for tax purposes if it is a separate room in the home and is used exclusively or almost exclusively for professional or business purposes.
But even those who do not have a separate room incur expenses for heating, electricity or water as a result of their work at their home workplace. And now they will also receive tax relief: in the period from 1 January 2020 to 31 December 2021, employees and self-employed persons who work at home and whose workplace does not meet the tax requirements for a workroom can claim a flat-rate amount of 5 Euro per day as income-related expenses or business expenses. A maximum of 600 Euro per year is deductible.
