Who can deduct the home office allowance from their taxes?

Employees and self-employed individuals can claim the home office allowance. Home office costs can be claimed as a daily allowance of 6 Euro per working day, with an annual maximum of 1.260 Euro. The daily allowance covers all costs incurred due to your professional activity at home. However, please note that it does not include expenses for work equipment, which can be deducted separately.

A separate office is not required. A simple workspace in your home, such as a desk in a corner or at the kitchen table, is sufficient.

There are two main scenarios to consider:

Scenario 1: Occasional work from home alongside work at the company (Classic home office case)

In this case, you can claim the daily allowance of 6 Euro per working day, up to 1.260 Euro per year, for each day you work mainly from home and do not visit another primary workplace. It does not matter if another workplace is available to you.

However, it is important to note that you cannot claim the travel allowance in addition to the home office allowance if you work both at home and in the office on the same day and incur travel costs. The exception is if you undertake a business trip on a home office day.

"Mainly" means that more than half of your daily working hours are spent at home.

Example 1: A civil engineer named B travels to a construction site and then completes office work at home. B can deduct travel expenses to the construction site and the daily allowance if most of the working time on that day is spent at home.

Example 2: An insurance broker named V visits a client and advises them at home. V then returns home and continues working at the kitchen table. Although V has another workplace at the employer's office, V cannot deduct the daily allowance because the time spent at home does not predominate.

Scenario 2: No other workplace available permanently (Teacher case)

If no other workplace is permanently available for your professional activity and you work from home (for example, teachers preparing lessons at home), you can also use the daily allowance. In this case, you may also claim travel expenses to the school in addition to this allowance.

Another workplace is essentially any location suitable for office work. The specific working conditions and circumstances are not relevant.

It is important to note that the daily allowance cannot be claimed simultaneously with costs for a home office or the annual allowance for a home office. There are no special record-keeping requirements for claiming the daily allowance.

Finally, it should be noted that the daily allowance can only be deducted if no expenses for a home office are claimed. It depends on the individual circumstances and requirements of your professional activity to determine whether the daily allowance is applicable to you. Records of the days worked from home are also important to justify the deduction.

Example: A teacher named A teaches at school daily from 8:00 am to 1:00 pm and prepares lessons at home in the afternoon from 3:00 pm to 6:00 pm. Since A has no other workplace at school for preparation and follow-up, A can deduct the daily allowance for work at home in addition to the travel allowance for journeys to school.

(2023): Who can deduct the home office allowance from their taxes?

What costs are covered by the home office allowance?

Taxpayers can deduct a flat rate of 6 Euro for each day on which the business or professional activity is "predominantly" carried out at home and the primary place of work is not visited. The daily allowance can also be claimed if another workplace is available.

The daily allowance is also referred to as the home office allowance or homework allowance. The deduction of the home office allowance is limited to a maximum of 1.260 Euro per year (210 days x 6 Euro). It does not matter whether a separate study is available. A work corner is sufficient.

The allowance covers all expenses incurred through business or professional activities at home. However, expenses for work materials are not covered by the daily allowance; they can therefore be deducted additionally.

(2023): What costs are covered by the home office allowance?

Can I claim a deduction for my home office?

Expenses for a home office can be deducted as business expenses or operating costs.

From 1 January 2023, the tax treatment of expenses for "home office" and "homework" has been newly regulated, with the following two cases to be distinguished (§ 4 para. 5 no. 6b and 6c EStG, amended by the "Annual Tax Act 2022" of 16 December 2022; BMF letter of 15 August 2023, IV C 6-S 2145/19/10006):

1. The home office is the "centre" of all business and professional activities:

   In this case, the costs of the home office can be deducted as business expenses or operating costs either in the actual amount or - new - with an annual flat rate of 1,260 Euro. However, it must be a "genuine" home office, i.e. a separate room used almost exclusively for work and containing no private items. For example, writers, translators or IT specialists who work almost exclusively from home have the centre of their activity in their home office.

2. No centre, but work is (also) carried out at home:

   In this case, a daily allowance of 6 Euro can be deducted for each day, for a maximum of 210 days, i.e. a maximum of 1,260 Euro per year. To receive the daily allowance, the workplace in the home does not have to meet any special requirements. It does not matter whether you work in a work corner, at the kitchen table or in a separate room.

Home office as centre

As stated above, expenses for the home office may be deducted in full or with the annual allowance if it is the "centre of all business and professional activities" (§ 4 para. 5 sentence 1 no. 6b sentence 2 EStG). The following details must be observed:

• The annual allowance of 1,260 Euro is a flat rate that covers the expenses for all business and professional activities in the home office. Costs up to 1,260 Euro do not have to be proven.
• The option to deduct the annual allowance instead of the actual expenses can only be exercised uniformly for the entire year. The option can be exercised until the tax assessment becomes final.
• The annual allowance is applied on a monthly basis. If the conditions for deducting home office expenses are not met for the entire year, the annual allowance is reduced by one twelfth for each full calendar month in which the conditions for deducting home office expenses are not met.
• The annual allowance is to be applied on a per-person basis. It cannot be claimed multiple times for different activities, but must be allocated to the different activities if necessary.
• In addition to the deduction of the annual allowance, a deduction of the daily allowance (6 Euro per day) for another activity for the same period is not permitted.
• If several people, e.g. spouses, partners, share a home office, the conditions must be checked for each individual taxpayer.

Example 1:

A and B each use a home office 50% of the time. Only for A is the home office the centre of all business and professional activities. The total costs are 4,000 Euro and are borne according to the usage share.
A can deduct 2,000 Euro as business expenses or operating costs. B cannot deduct any expenses for a home office for the business or professional activity carried out in the home office, but only the daily allowance of 6 Euro per day.

Example 2:

A and B share a home office, which is the centre of all business and professional activities for both of them throughout the calendar year. They waive the calculation of the expenses incurred for this and can therefore each deduct the annual allowance of 1,260 Euro as business expenses or operating costs.

Professional activity at home, but not the centre

Corona has changed the world of work. Many employees work partly in the home office and partly at the company or authority, so the centre of their activity is not in the home office. And not all employees (or self-employed) have a separate room that is accepted as a home office for tax purposes. However, they also incur expenses for heating, electricity and water due to their professional activity in the home, e.g. in a work corner. In the years 2020 to 2022, those who worked from home and did not have a recognised home office could claim a flat rate of 5 Euro per day, up to a maximum of 600 Euro per year, as business expenses. This was the home office allowance. And from 2023, they are also entitled to tax relief.

• From 1 January 2023, the home office allowance is no longer limited. The tax deduction has been increased from 5 Euro to 6 Euro per day and is granted for a maximum of 210 instead of the previous 120 homework days. Unlike the previous 600 Euro, the maximum amount is now 1,260 Euro per year (§ 4 para. 5 no. 6c EStG, introduced by the "Annual Tax Act 2022" of 16 December 2022).
• The previous term "home office allowance" was misleading as it gave the impression that a home office was required. The legislator now refers to an activity in the home - probably regardless of whether it is the main or holiday home. Therefore, it should now be referred to as a homework allowance or simply a daily allowance.
• To receive the daily allowance, the workplace in the home does not have to meet any special requirements. It does not matter whether you work at the kitchen table, in a work corner or in a separate room. The concept of a home office is not a prerequisite for the deduction of the allowance. The daily allowance covers all (additional) expenses for the use of the home.
• Daily allowance: Taxpayers can deduct a flat rate of 6 Euro for each day on which the business or professional activity is carried out "predominantly" in the home and the first place of work is not visited. A deduction of the daily allowance is also permissible if another workplace is available. "Predominantly" is a time-based determination. This means that more than half of the actual daily working time must be spent in the home.
• Maximum amount: The deduction of the daily allowance for a home workplace is limited to a maximum of 1,260 Euro per year (210 days x 6 Euro). The costs for work equipment can be deducted additionally.
• Option: For simplification purposes, employees who have a recognised home office can also choose between the - possibly pro rata - annual allowance of 1,260 Euro and the daily allowance of 6 Euro per day. It is not permissible to deduct actual costs, annual or daily allowances side by side. This also applies if several activities are carried out in the calendar year. The deduction always refers to the entire business and professional activity of the taxpayer.
• Activities: If taxpayers carry out different business or professional activities, both the daily allowance of 6 Euro and the maximum amount of 1,260 Euro can be allocated to the different activities or assigned to one activity in total. The amounts cannot be deducted multiple times for different activities.
• Double household: If accommodation costs are claimed as part of a double household, an additional deduction of the daily allowance is not permitted. The same applies if costs for a home office are deducted.
• Offsetting: The daily allowance is offset against the employee allowance of 1,230 Euro, just like other business expenses. This means that there is only a tax saving if the total business expenses exceed 1,230 Euro.
• Record-keeping obligation: The calendar days on which the conditions for claiming the daily allowance are met must be recorded by the taxpayer and credibly demonstrated in an appropriate form.

The question is whether travel expenses can also be deducted in addition to the daily allowance.

Here it is necessary to distinguish whether the journeys are to the "first place of work" or are carried out as part of "off-site work" (basic case). And then there is a special regulation if "no other workplace is permanently available". Let's start with the basic case:

• Journeys to the first place of work: If the employee also travels to their first place of work on a day with homework, the daily allowance of 6 Euro cannot be deducted, but only the travel costs with the distance allowance. A combination of allowance and travel costs is generally not permitted. In these cases, it does not matter for the deduction of the daily allowance whether another workplace is available to the employee.
• Journeys as part of off-site work: If the employee also carries out off-site work in addition to working in the home, they can deduct both the daily allowance and the travel expenses (business trip). However, the daily allowance is only available if the work is carried out "predominantly in the home" on that day, i.e. more than half of the actual daily working time.

Example 1:

An employed civil engineer first goes to the construction site (off-site work) on one day and then does the office work not at the employer's workplace (first place of work) but at his workplace in the home. The civil engineer can deduct both travel expenses for the journey to the construction site and the daily allowance for this day if the work was carried out predominantly in the home, i.e. more than half of the total working time of the day.

Example 2:

V is an employed insurance broker. On one day, V first drives to a customer (one hour travel time) and advises them in their home (duration: two hours). V then drives back home (one hour travel time). From there, V carries out further professional activities at the kitchen table in the home (three hours). V has another workplace available in the employer's office (first place of work). V does not work predominantly in the home. The travel times (total of two hours for the outward and return journey) and the consultation at the customer's premises (two hours) together exceed the working time in the home (three hours). V is not entitled to the daily allowance.

Special regulation "no other workplace":

If "no other workplace" is permanently available for the professional or business activity and the activity is carried out in the home and at the first place of work or off-site, both the daily allowance and the travel expenses or travel costs can be deducted. In these cases, it is not necessary for the activity to be carried out "predominantly in the home". The special regulation applies to many teachers whose main place of work is at school, but who do not have a desk there for lesson preparation and follow-up.

Example:

Mr Steuerle is a teacher and teaches at school daily from 8:00 a.m. to 1:00 p.m. and carries out lesson preparation and follow-up work and marks classwork in the home from 3:00 p.m. to 6:00 p.m. No other workplace is available to Mr Steuerle at the school for lesson preparation and follow-up. Mr Steuerle can deduct both the distance allowance for the journeys to the school (first place of work) and the daily allowance for the professional activity in the home.

(2023): Can I claim a deduction for my home office?

When is the home office the centre of professional activity?

In Germany, you can claim tax relief for expenses related to your home office, provided it is the centre of your professional activity. This is particularly relevant for professions such as writers, translators, and IT specialists who primarily work from home.

You have two options for claiming tax relief for your home office: you can either deduct the actual costs incurred or a flat rate of 1.260 Euro per year. The flat rate is reduced monthly if the conditions for the deduction are not met for the entire month.

It is important to note that the type of income you earn does not affect the tax treatment of your home office. The key question is whether your home office is the main location where you carry out your professional activities.

The term "centre" refers to whether your home office is the place where the essential and defining activities for your professional work take place. The amount of time you spend in the office is of secondary importance. What matters is the significance of these activities for your profession.

Examples where the home office can be the centre of professional activity:

1. Sales Manager: A sales manager who works in the field and carries out essential professional tasks such as organising business operations in their home office can consider it the centre of their professional activity (BFH ruling of 13.11.2002, VI R 104/01, BStBl II 2004 p. 65).
2. Engineer: An engineer whose professional work involves developing theoretical solutions in their home office can consider it the centre of their activity, even if they visit clients in the field (BFH ruling of 13.11.2002, VI R 28/02, BStBl II 2004 p. 59).
3. Practice Consultant: A practice consultant who advises medical practices on business management issues can consider their home office the centre of their professional activity, even if they spend part of their working time in the field (BFH ruling of 29.4.2003, VI R 78/02, BStBl II 2004 p. 76).

Examples where the home office is not the centre of professional activity:

1. Sales Representative: For a sales representative, the focus of their activity is outside the home office, even if essential tasks are carried out there (BFH ruling of 13.11.2002, VI R 82/01, BStBl II 2004 p. 62).
2. Clerical Employee: A clerical employee who uses their home office for a secondary job does not have the centre of their overall professional activity in the home office (BFH ruling of 23.9.1999, VI R 74/98, BStBl II 2000 p. 7).
3. Doctor: A doctor who prepares reports and examines patients outside the home office does not have the centre of their professional activity in the home office (BFH ruling of 23.1.2003, IV R 71/00, BStBl II 2004 p. 43).
4. Architect: For an architect who carries out both planning and site supervision, no specific focus of activity can be assigned to their home office (BFH ruling of 26.6.2003, IV R 9/03, BStBl II 2004 p. 50).
5. Teachers and University Lecturers: Neither teachers nor university lecturers have their professional centre in their home office (BFH ruling of 26.2.2003, VI R 125/01, BStBl II 2004 p. 72 and BFH ruling of 27.10.2011, VI R 71/10, BStBl II 2012 p. 234).
6. Judge: The centre of a judge's professional activity is in court (BFH ruling of 8.12.2011, VI R 13/11, BStBl II 2012 p. 236).

(2023): When is the home office the centre of professional activity?

Who can claim a home office?

The tax deductibility of expenses for a home office and its equipment depends on whether this office is the centre of all professional activities. From 2023, there is an option to choose an annual allowance of 1,260 Euro instead of the actual costs. This allowance can be reduced proportionally for each full calendar month in which the conditions for the deduction are not met.

The regulations apply particularly to professions such as writers, translators, and IT professionals who mainly work from home. A "real" home office is required, defined as an enclosed room.

In other situations, the home office allowance can be used, which is 6 Euro per day, up to a maximum of 1,260 Euro per year.

Furthermore, expenses for professionally used rooms at home can also be deducted without limit in the following cases:

• if it is not a home "office", e.g. a storage room, exhibition room, sales room, recording studio for a composer, studio for a painter, lawyer's office, practice rooms for a speech therapist.
• if it is not a "home" office. This is the case if the room is not integrated into the domestic sphere and does not form a structural unit with the residential part, e.g. renting an office in another house, additionally rented room in a multi-family house on a different floor from the private flat.
• if the office is open for intensive and permanent public access. In this case, the office is not considered a home office.
• if the room is considered a business premises for the self-employed. This may apply if the office is in close proximity to other business premises, e.g. next to the baker's flat are the bakery, sales room, staff room for sales personnel, and the office where bookkeeping is done.

(2023): Who can claim a home office?

When is no other workplace available?

If you do not have access to another permanent office for your professional activities, you can claim tax relief for your home office costs. This applies to both employees and self-employed individuals. You can deduct a daily allowance of 6 euros per day, up to a maximum of 1,260 euros per year. An example of this is teachers who work at school but do not have their own workspace for lesson preparation. In addition to this allowance, you can also claim travel expenses to the school. It is no longer necessary to have a separate office; a work corner or the kitchen table is sufficient.

In certain cases, another workplace is not permanently available, and the daily allowance can be deducted in principle, even if travel expenses to the company or office are also claimed. For example:

• Teachers do not have their own desk at school for lesson preparation.
• Orchestra musicians have no opportunity to practise in the concert hall. They use their home for this purpose.
• The provided workplace is unusable for health reasons (BFH ruling of 26.2.2014, VI R 11/12, BStBl 2014 II p. 674).

In other cases where another workplace is available but does not meet the requirements of the specific professional activity, the daily allowance can also be deducted. For example, if an IT consultant is on call from home and cannot use the employer's workplace (BFH ruling of 7.8.2003, VI R 41/98, BStBl II 2004 p. 80).

The decision on whether another workplace is available depends on objective criteria. Subjective opinions do not play a role. The workplace must be usable in the required manner. Another workplace is not available if you regularly cannot use another workplace for only a few days or weeks. In such cases, you can only deduct the daily allowance on days when you actually work from home and do not visit another workplace.

If you have multiple professional activities, the conditions for deducting the daily allowance must be checked separately for each activity. The daily allowance can only be deducted once per day, regardless of how many activities you perform.

It is important to prove that no other workplace is available for the respective activity. A corresponding certificate from the employer can be helpful here.

The daily allowance cannot be deducted if costs for a home office or the annual allowance for an office have already been deducted. The record-keeping requirements for a home office do not apply to the deduction of the daily allowance.

(2023): When is no other workplace available?

Is a separate work corner also tax-deductible?

Following a landmark ruling by the Federal Fiscal Court, a home office is not recognised for tax purposes if the room is also used privately. The room costs cannot be divided into a business and private share and then considered based on the business usage share. Therefore, a work corner in the living room or bedroom does not qualify for a partial deduction of work-related expenses, nor does a room used occasionally for work (BFH ruling of 27.7.2015, GrS 1/14).

Building on this, the Federal Fiscal Court clarified that an office is not deductible if the work area is separated and the other part of the room is used privately (BFH ruling of 17.2.2016, X R 32/11).

The case: A business owner uses a room in his house for office work. Part of this room is equipped with a desk and office shelves. In the other part of the room, separated by a shelf, there is a sofa, a coffee table, a dining table with several chairs, and a TV. As there is private use, the office costs are not - even partially - deductible as business expenses.

The separation is not sufficient to create two rooms from a single room. Moreover, the term "office" implies that the room is used exclusively or almost exclusively for income generation. Therefore, a partial deduction of expenses for mixed-use rooms is already excluded.

The COVID-19 pandemic has changed the working world, and many work from home. If no separate office is available, employees and self-employed individuals can deduct a daily allowance of 6 Euro for a maximum of 210 days per year. The workplace at home does not have to meet specific requirements; it can be in a corner, at the kitchen table, or in a separate room. It is important that the work is carried out "predominantly" from home on that day and that the primary workplace is not visited.

(2023): Is a separate work corner also tax-deductible?

How does a home office affect taxes during training?

If you are currently undergoing training or studying and use a home office, there are a few tax-related things you should know.

1. Deducting costs: You can generally claim the costs for your home office. This includes rent, utilities, and cleaning costs. Alternatively, you are entitled to an annual allowance of 1,260 Euro. However, there are conditions.
2. Centre of your work: You can only deduct these costs or the annual allowance if your home office is the main place where you carry out the majority of your professional or educational activities. It must be a proper room, not a workspace in a corner.
3. Daily allowance: Often, the home office is not the main place of your activities. In this case, you can instead claim a daily allowance of 6 Euro per day for a maximum of 210 days per year. It doesn't matter whether you work at a proper desk or just at your kitchen table.
4. Work equipment: The costs for work equipment such as computers or desks are not included in the office costs or the allowance. You can additionally claim them as business expenses. This also applies to training costs, training employment relationships, and initial studies.
5. Note: If you also use your home office for income and it is the main place of your work, you must allocate the costs according to your usage. However, you can also forgo allocation and assign everything to one activity.

These are the basics you should consider regarding the tax deductibility of your home office as a trainee or student.

(2023): How does a home office affect taxes during training?

Can additional expenses related to homeworking be deducted alongside the home office allowance?

The allowance covers all expenses incurred through business or professional activities in the home. However, expenses for work-related items are not included in the daily allowance; they can be deducted additionally.

In addition to the home office allowance, you can deduct work-related equipment as business expenses from your taxes. You can claim the following items (examples), among others:

• Computer
• Laptop
• Smartphone
• Headset
• Printer, copier, fax machine
• 20 per cent of telephone and internet costs (max. 20 Euro per month)
• Office supplies (e.g. pens, paper, files, etc.)
• Office furniture (e.g. desk, office chair, filing cabinet)
• Professional literature (trade magazine, trade magazines, professional journal, professional journals)

(2023): Can additional expenses related to homeworking be deducted alongside the home office allowance?

When can teleworkers claim tax relief for their home office?

As of 1 January 2023, the tax treatment of "home office" and "homework" has been redefined. There are two scenarios to distinguish between (§ 4 para. 5 no. 6b and 6c EStG, amended by the "Annual Tax Act 2022" of 16 December 2022; BMF letter of 15 August 2023, IV C 6-S 2145/19/10006):

1. Home office as the centre

If the home office is the "centre" of your professional activity, the home office costs can be deducted as follows:

• Either the actual amount.
• Or with an annual allowance of 1,260 Euro as business expenses or operating costs.

It must be a "genuine" home office, used exclusively for work and containing no personal items. Examples include writers, translators, or IT professionals who work almost exclusively from home.

2. Not the centre, but work from home

If your home office is not the "centre" but you also work from home, you can deduct the following for tax purposes:

• A daily allowance of 6 Euro for a maximum of 210 days per year, up to a maximum of 1,260 Euro per year.

The workspace in the home does not need to meet any special requirements, whether it is a work corner, the kitchen table, or a separate room.

Details on "Home office as the centre"

• The annual allowance of 1,260 Euro is a flat rate and does not need to be proven up to this amount.
• The option to deduct the annual allowance instead of the actual expenses applies uniformly for the entire year and can be exercised until the tax assessment becomes final.
• The annual allowance is considered on a monthly basis and is reduced monthly if the conditions are not met.
• The annual allowance is personal and cannot be claimed for different activities.
• A deduction of the daily allowance (6 Euro per day) for the same period is not permitted.
• If several people share a home office, eligibility is checked individually.

These are the new regulations from 2023 regarding the tax treatment of expenses for "home office" and "homework."

Example 1:

A and B share a home office with 50% usage each. The home office is the centre of business or professional activity only for A. The total costs are 4,000 Euro and are divided accordingly.

A can deduct 2,000 Euro as business expenses or operating costs, while B can only claim the daily allowance of 6 Euro per day for working in the home office.

Example 2:

A and B use a shared home office as the centre of their professional activity for the entire calendar year. They waive the division of costs and can each deduct the annual allowance of 1,260 Euro as business expenses or operating costs.

Details on "Work from home, but not the centre"

The tax relief for working from home has changed since Corona. Here are the key points:

• From 1 January 2023, the home office allowance is permanent and increased. The amount has been raised from 5 Euro to 6 Euro per day and can be claimed for a maximum of 210 homework days. The maximum amount is now 1,260 Euro per year.
• The term "home office allowance" has been changed by the legislator to clarify that it concerns professional activity in the home, regardless of whether it is the main or holiday home. Therefore, it is now referred to as a homework allowance or simply a daily allowance.
• No special requirements are needed for the workplace in the home to receive the daily allowance. It does not matter whether you work at the kitchen table, in a work corner, or in a separate room. All (additional) expenses for using the home are included in the daily allowance.
• The daily allowance is 6 Euro per day and can be deducted if more than half of the daily working time is spent at home. The total amount is limited to 1,260 Euro per year (210 days x 6 Euro). Costs for work materials can be deducted additionally.
• Employees with a recognised home office can choose between the annual allowance of 1,260 Euro and the daily allowance of 6 Euro per day; this cannot be done simultaneously. The deduction always refers to the entire business and professional activity.
• If taxpayers have different business or professional activities, both the daily allowance of 6 Euro and the maximum amount of 1,260 Euro can be allocated to different activities or assigned to one activity. The amounts cannot be deducted multiple times for different activities.
• In the case of double housekeeping or costs for a home office, an additional deduction of the daily allowance is not permitted.
• The daily allowance is offset against the employee allowance of 1,230 Euro, so tax savings only occur when total business expenses exceed 1,230 Euro.
• Taxpayers must record and substantiate the calendar days on which they claim the daily allowance.

The tax relief for working from home now offers greater opportunities to claim the associated expenses for tax purposes.

(2023): When can teleworkers claim tax relief for their home office?

Can the home office be taken into account during parental leave?

Expenses for a home office or the annual allowance can also be claimed as anticipated business expenses or income-related expenses during periods of non-employment, such as unemployment, maternity leave, or parental leave.

During parental leave, the costs for a home office can be considered as anticipated income-related expenses. This means that the costs are incurred during this time, even though the actual professional activity is temporarily suspended. Later, when you return to work, these anticipated income-related expenses can be taken into account in your tax return.

However, it is crucial to ensure that the conditions for recognising these anticipated income-related expenses are met, particularly the requirements regarding the home office. The office should be the centre of professional activity and be used significantly for work purposes.

The possibility of deducting the expenses or the annual allowance depends on whether these would also be justified under the expected circumstances of the later business or professional activity (see BFH ruling of 2.12.2005, VI R 63/03, BStBl II 2006 p. 329).

(2023): Can the home office be taken into account during parental leave?