Deducting a home office or study from your taxes

Anyone who works from home for their job can claim it for tax purposes, either through the costs of a genuine study or through the simple home office allowance. Which route is cheaper depends on your situation.

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If the home study is the center of your entire professional activity, you can deduct the costs in full as income-related expenses/business expenses. Alternatively, there is the daily home office allowance for days on which you work predominantly from home, up to an annual maximum.

You can also use the home office allowance if you do not have a separate study (e.g. at the kitchen table). A genuine study, by contrast, must be an enclosed room used almost exclusively for professional purposes.

What you should do now

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1. Assess your situation
Do you have a separate study that forms the center of your activity, or do you 'just' work from home?
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2. Choose the option
Full study costs (if it is the center) or the daily home office allowance.
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3. Gather evidence
For a genuine study, document the proportional rent/utilities; for the allowance, record the home office days.
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4. Enter it in your tax return
Enter the costs or the allowance as income-related expenses (Anlage N).

Frequently asked questions

Can I deduct my home office from taxes even without my own study?

Yes, through the daily home office allowance: for days on which you work predominantly from home, you can claim a flat amount up to an annual maximum, even without a separate room. If you have a genuine study that is the center of your activity, even the full proportional costs are deductible.

When does a room count as a home study?

When it is an enclosed room used (almost) exclusively for professional purposes; a work corner in the living room is not enough. The full costs are deductible if the study is the center of your entire professional activity. Otherwise, the home office allowance remains.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.