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Field help: (2023) Aufwendungen für ein häusliches Arbeitszimmer (einschließlich AfA und Schuldzinsen)

Enter here the non-deductible and deductible expenses for your home office room.

From 1 January 2023, new regulations will apply to the recognition of expenses incurred in the "home office" or "homework" for tax purposes. There are two different cases to consider:

• Workroom as the centre of professional activity:

  • Workroom costs can be deducted in the actual amount or as an annual allowance of 1.260 Euro. This applies to "real" home office rooms that serve as separate rooms and are used almost exclusively for professional purposes.

  • Examples of professions with the home office as the centre of activity are writers, translators or IT specialists who mainly work from home.

• Not a centre, but professional activity at home:

  • In this case, daily allowances of 6 Euro can be deducted from tax for each day in the home office for a maximum of 210 days per year (maximum 1.260 Euro).

  • It doesn't matter whether the workplace is used in a separate room or at a kitchen table, for example.

More details:

• The annual allowance of 1.260 Euro covers the expenses for all business and professional activities in the home office. It can be used uniformly for the entire year.

• If the requirements are not met throughout the year, the annual allowance is reduced on a monthly basis and the daily allowance of 6 Euro/day may be claimed.

• The annual allowance is person-related and cannot be used separately for different activities.

• It is not possible to deduct actual costs, the annual allowance and the daily allowance at the same time.

• If several people use a home office together, the conditions for deduction must be checked individually.

• In addition to the daily allowance, costs for work-related items can also be deducted, but it is not permitted to deduct actual costs and allowances at the same time. Special rules apply in the case of two households or when deducting costs for a home office workroom.

• The daily allowance is deducted from the employee allowance of 1.230 Euro, which means that you only save tax if your total income-related expenses exceed 1.230 Euro. Taxpayers must keep a record of and provide proof of the days on which they claim the daily allowance.