Field help:
Was a separate room used as a home office predominantly for work purposes?
If you use your home office room for at least 90% of your work, select "yes".
If you work almost exclusively from home, you may be able to deduct your expenses for the home office as income-related expenses. The requirements for the tax deduction in the tax return are strict.
A home office is a (separate) room which, according to its location, function and furnishings, is integrated into the domestic environment of the taxpayer and is mainly used to carry out intellectual, writing, administrative or organisational work (BFH, Ref. VI R 70/01 and XI R 89/00).
Important: It must be ensured that private use for residential purposes is practically excluded.
Note: A work corner in the living room or in another room is not recognised as a home office room. However, the home office allowance can then be applied for with the 6-Euro daily allowance.
