Field help:
Was this home office the centre of your entire professional activity?
Select "yes" if the majority of your professional activities take place in this home office.
This is typically the case if:
- You mainly carry out intellectual, written, or organisational work there
- You perform your work mainly from home
Select "no" if your work mainly takes place outside (e.g. in the office, at the client's premises, or on the road).
Consequence:
- If "yes": You can deduct the actual costs for the home office without limit or alternatively use the annual allowance of 1.260 Euro.
- If "no": The home office allowance may apply instead (6 Euro per day, maximum 1.260 Euro per year).
