Deduct home office: What you need to know about tax

If you work in a home office, you can deduct certain things from your tax. In this article, we explain what these are and what effects a home office has on your tax return.

Home Office: What you can deduct from your tax

You can deduct your home office from tax under certain conditions. However, this must meet certain criteria.

• Your home office can be deducted from your taxes as income-related expenses.
• If you are self-employed, i.e. do not have a permanent employer, there is no maximum amount.
• You can deduct anything that is directly or proportionately attributable to your home office activity.
• If you do not have a workplace with your employer, the maximum amount for the tax deduction is 1,250 euros. This applies, for example, to teachers or field workers.
• For example, all office equipment is directly deductible. For rent and electricity, for example, you have to calculate the costs proportionately for the study.

Home office tax deduction: Requirements

• In order to be considered a study, your home office room must be furnished like an office. This means that there should be no furniture there for private use, such as a bed.
• The study may also only or predominantly be used for professional activities.
• This means, for example, that you cannot deduct your desk in the living room as a home office from your taxes.