(2023) Can additional expenses related to homeworking be deducted alongside the home office allowance?

The allowance covers all expenses incurred through business or professional activities in the home. However, expenses for work-related items are not included in the daily allowance; they can be deducted additionally.

In addition to the home office allowance, you can deduct work-related equipment as business expenses from your taxes. You can claim the following items (examples), among others:

• Computer
• Laptop
• Smartphone
• Headset
• Printer, copier, fax machine
• 20 per cent of telephone and internet costs (max. 20 Euro per month)
• Office supplies (e.g. pens, paper, files, etc.)
• Office furniture (e.g. desk, office chair, filing cabinet)
• Professional literature (trade magazine, trade magazines, professional journal, professional journals)