Provide a brief description of expenses for the home office, for example:
Rent
Heating
Electricity
Renovation of the home office
Carpet in the home office
Expenses for a home office can be divided into two areas:
Directly attributable costs: Costs that exclusively concern the home office, such as painting and wallpapering, carpet, ceiling lights or curtains.
Proportional housing costs: Costs of the entire flat or house that can be proportionally considered according to the floor space of the home office, such as rent, heating, water/sewage or property tax.
Important: Work-related items such as a desk, office chair or computer are not part of the expenses for the home office and must be recorded separately as work-related items.
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