Can I claim a deduction for my home office?

Since 1 January 2023, new regulations apply for deducting expenses for a home office and working from home. Two scenarios are distinguished:

1. Home office as the centre of activity

If the centre of your professional or business activity is in the home office, you can deduct the actual costs or a flat rate of 1,260 Euro per year. This requires a separate room used almost exclusively for work. This regulation applies to, for example, writers, translators, or IT professionals who mainly work from home.

2. Not the centre, but work from home

If the professional activity is partly carried out from home without the home office being the centre, a daily allowance of 6 Euro for a maximum of 210 days (max. 1,260 Euro per year) can be deducted. The activity can take place anywhere in the home; there are no specific requirements for the workplace.

Particularities of the home office as the centre:

• Flat rate: The annual flat rate of 1,260 Euro applies for the entire year and does not need to be proven.
• Time share: If the home office is not used for the entire year, the flat rate is reduced monthly.
• Personal: The flat rate applies per person but cannot be used multiple times for different activities.
• No combination: The combination of annual and daily flat rates for the same period is not possible.

Examples:

• Example 1: A and B share a home office. Only for A is it the centre of activity. A can deduct proportional costs, B only the daily allowance.
• Example 2: Both use the home office as the centre. Both can deduct the flat rate of 1,260 Euro.

Home office without a dedicated room

Even without a dedicated room, taxpayers can deduct an allowance for working from home from 2023:

• Home office allowance: 6 Euro per day, maximum 1,260 Euro per year.
• Conditions: A separate room is not required. The allowance applies for work in the home, regardless of the workplace (e.g. kitchen table).
• Travel costs: Travel costs to the first place of work and the allowance cannot be combined. For off-site work, travel expenses and the allowance are permitted if the work is mainly done at home.

Special regulation: No other workplace

If no other workplace is permanently available for the professional activity (e.g. for teachers), the daily allowance and travel costs to the first place of work can be deducted simultaneously.

Examples:

• Example 1: A civil engineer can deduct travel expenses and the daily allowance if the work is mainly done at home.
• Example 2: An insurance broker cannot deduct the allowance if most of the work is done outside the home.