How does a home office affect taxes during training?

If you are in training or studying and use a home office, you should consider the following tax aspects:

1. Deduction of costs

In exceptional cases, you can deduct 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. Please note the applicable conditions.

2. Centre of activity

Cost deduction is only possible if the home office is the main location of your professional or educational activities. It must be a separate room; a workspace in a corner is not sufficient.

3. Daily allowance

If the home office is not the centre of your activity, you can instead claim a daily allowance of 6 Euro per day for a maximum of 210 days per year. It does not matter whether you work at a desk or, for example, at the kitchen table.

4. Work equipment

The costs for work equipment, such as a computer or desk, are not included in the home office costs and can be claimed additionally as business expenses. This also applies to training costs, costs for a training employment relationship, or initial studies.

5. Use for income

If you also use the home office for income-generating activities and it is the main location of your work, you must allocate the costs according to usage. However, it is also possible to allocate all costs to one activity.

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