Field help: (2024) Aufwendungen für ein häusliches Arbeitszimmer (einschließlich AfA und Schuldzinsen)

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

Conditions for the operating cost deduction

A deduction for operating costs is only possible if the home office represents the "centre of the entire business and professional activity". For the self-employed, there are two options:

1. Annual flat rate (simplification rule)

• Flat-rate amount: 1.260 Euro per year (since 2023).
• Advantage: Less documentation required, simple processing.
• Usage: Maximum once per person per year, regardless of the number of activities.

2. Actual costs of the home office

• Deductible costs: rent (on a proportional basis), service charges (heating, electricity, water), renovations, depreciation for furniture, interest on property loans.
• Calculation: Costs are calculated based on the share of the total living space taken up by the home office.

Annual flat rate or actual costs?

• Annual flat rate: Makes sense if actual costs are low or difficult to prove.
• Actual costs: It is advantageous if they exceed the flat rate of 1.260 Euro.

Note: A mixed invoice is not possible.

Peculiarities of a divided home office

• Joint use by spouses: Anyone can apply for the flat rate of 1.260 Euro, provided that the conditions are met.
• Actual costs: Costs are divided proportionately according to usage.