Field help: (2019) Deduction requirement

If your home office is the centre of all your professional and business activities, all related expenses are deductible in unlimited amounts.

If no other workplace is available for your professional use, the deductible costs are limited to a maximum of 1.250 Euro per year. This may apply, for example, to the following persons:

Teachers who do not have their own workplace at school and prepare lessons in the home office.

Persons who are self-employed or employed part-time, for example,

• Preparing lectures,
• Creating expert opinions,
• Giving music lessons,
• Selling building loans and insurance contracts,
• Working as a mayor.

Persons who use their home office for additional vocational training, for example,

• In preparation for the master craftsman's examination (Meisterprüfung)
• In preparation for the tax consultant exam,
• For a part-time supplementary course of study,
• For a part-time technical school,
• For job-related language courses.