Field help: (2019) Aufwendungen für ein häusliches Arbeitszimmer (einschließlich AfA und Schuldzinsen)

Enter here the non-deductible and deductible expenses for your home office.

Expenses for a home office or working room may be deductible as business expenses, as follows

• in unlimited amount, if it represents the centre of your entire operating and professional occupation.
• up to 1.250 Euro if no other workplace is available for the operational or professional occupation.

A home office may also continue to be deductible in unlimited amounts as business expenses in the following cases:

• It is not a "domestic" home office: rooms that are not integrated into the domestic sphere and do not form a structural unit with the living area are not considered "domestic". Examples: Renting a home office in another house, additionally rented rooms in a multiple-family house on another floor than the private flat.
• It is not a "home office": rooms which are not typical of a home office in terms of equipment and function are not considered "home offices", even if they are situated in the household area. Examples: Workshop, storage room, exhibition room, salesroom, a recording studio with a composer, studio with a painter, lawyer's office, practice rooms of a language teacher, emergency practice of a doctor.
• The home office is open to extensive and permanent public traffic: In this case, the office is not a home office in terms of its function.
• There are other employees in the home office: In these cases, the room is not considered to be a home office by its nature.

If you have the personal and material requirements for the tax recognition of a domestic home office, enter all expenses for the home office here.