(2023) How does a home office affect taxes during training?

If you are currently undergoing training or studying and use a home office, there are a few tax-related things you should know.

1. Deducting costs: You can generally claim the costs for your home office. This includes rent, utilities, and cleaning costs. Alternatively, you are entitled to an annual allowance of 1,260 Euro. However, there are conditions.
2. Centre of your work: You can only deduct these costs or the annual allowance if your home office is the main place where you carry out the majority of your professional or educational activities. It must be a proper room, not a workspace in a corner.
3. Daily allowance: Often, the home office is not the main place of your activities. In this case, you can instead claim a daily allowance of 6 Euro per day for a maximum of 210 days per year. It doesn't matter whether you work at a proper desk or just at your kitchen table.
4. Work equipment: The costs for work equipment such as computers or desks are not included in the office costs or the allowance. You can additionally claim them as business expenses. This also applies to training costs, training employment relationships, and initial studies.
5. Note: If you also use your home office for income and it is the main place of your work, you must allocate the costs according to your usage. However, you can also forgo allocation and assign everything to one activity.

These are the basics you should consider regarding the tax deductibility of your home office as a trainee or student.