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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.
