Field help: (2024) Designation

Specify the name of the expenses on the home office.

The expenses for the home office can be divided into directly attributable and proportionate costs.

The directly attributable costs include all expenses for the renovation work carried out in the home office as well as for the furnishing of the room (excluding furniture). This includes in particular:

• Painting, wallpapering
• Painting of the doors
• Interior painting of the windows
• Ceiling lamps, curtains
• Carpeting

The proportionate costs can only be claimed as income-related expenses according to the space occupied by the home office in the entire apartment. The proportionate costs include:

• Heating
• Rent (for rental apartments)
• Water / sewage
• Garbage collection
• Chimney sweep
• Building insurance
• Debt interests
• Property tax
• Household contents insurance
• Renovation costs

Work-related items (e.g. desks used exclusively for professional purposes, bookcases, computers equivalent to the scope of professional use) are not included in the expenses for a home office.