If you use the home office for two types of income!

The allocation of expenses for the home office or the annual allowance across different activities is permitted if you have multiple concurrent occupations and the home office is the central hub for all activities. If the central point of some activities is outside the home office, you can partially deduct the costs for these activities.

However, it is also possible to allocate all expenses to a single activity if you prefer not to provide a detailed breakdown. Please note that the annual allowance is not increased based on the number of activities carried out in the home office.

For example: If you use your home office 60% for an employed activity and 40% for a commercial side activity, and the centre of all your professional activities is in the home office, you can split the annual allowance accordingly. In this case, 60% (756 Euro) would be deducted as income-related expenses and 40% (504 Euro) as business expenses. You also have the option to apply the entire annual allowance to one of the two activities to simplify the process.