(2022) Home office: What can I deduct?

Whether it's rent, utility costs or cleaning expenses - the costs incurred for a home office can be claimed as income-related expenses or business expenses in your tax return, provided the home office is recognised for tax purposes. The costs for work equipment, such as computers or desks, do not matter in this context, as employees can additionally enter work equipment as income-related expenses and self-employed individuals as business expenses in the tax return.

For apprentices and first-time students, the following also applies: deduct work equipment as special expenses. During further training or a second degree, the costs for work equipment can be deducted as income-related expenses.

Those in training can claim the costs for their home office as special expenses; during further training and a second degree, as income-related expenses. Depending on the size of the home office, you can include the relevant share of your rent and utility costs in your training or further training costs.

For a home office of 25 square metres in a 100 square metre flat, you can declare a quarter of the rent and utility costs in the tax return.