Field help:
Designation
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.
