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Aufwendungen für ein häusliches Arbeitszimmer (einschließlich AfA und Schuldzinsen)
Expenses for home office
Expenses for home office
Enter here the non-deductible and deductible expenses for your home office.
Conditions for the operating cost deduction
A deduction for operating costs is only possible if the home office represents the "centre of the entire business and professional activity". For the self-employed, there are two options:
1. Annual flat rate (simplification rule)
- Flat-rate amount: 1.260 Euro per year (since 2023).
- Advantage: Less documentation required, simple processing.
- Usage: Maximum once per person per year, regardless of the number of activities.
2. Actual costs of the home office
- Deductible costs: rent (on a proportional basis), service charges (heating, electricity, water), renovations, depreciation for furniture, interest on property loans.
- Calculation: Costs are calculated based on the share of the total living space taken up by the home office.
Annual flat rate or actual costs?
- Annual flat rate: Makes sense if actual costs are low or difficult to prove.
- Actual costs: It is advantageous if they exceed the flat rate of 1.260 Euro.
Note: A mixed invoice is not possible.
Peculiarities of a divided home office
- Joint use by spouses: Anyone can apply for the flat rate of 1.260 Euro, provided that the conditions are met.
- Actual costs: Costs are divided proportionately according to usage.
