Can I deduct my home office in my tax return?
October 16, 2023 | 50,00 EUR | answered by Ralf Otten
Dear tax consultant,
my name is Petra Meyer and I have been working from home for several years. For my professional activities, I require a home office where I can work in a focused manner. Now I am wondering whether I can claim the costs for my home office in my income tax return.
Currently, I use the home office 100% for work and have no possibility to use it for personal purposes. The size of the room is 12 square meters and I have incurred many expenses for the furnishing and technical equipment of the room. Since my income as a self-employed person is not particularly high, it would be very helpful for me if I could deduct the costs for the home office from my taxes.
I am concerned that my tax office may not recognize the costs for the home office or that I may make mistakes when declaring them in the tax return. Therefore, I would like to know from you if and to what extent I can deduct the costs for my home office. Are there specific requirements that I need to meet? How exactly do I need to declare the costs in the tax return for them to be accepted by the tax office?
I would be very grateful if you could help me with this question and provide me with possible solutions to deduct the costs for my home office from my taxes.
Thank you in advance for your assistance.
Sincerely,
Petra Meyer
Dear Mrs. Meyer,
Thank you for your inquiry regarding the tax deductibility of your home office in your income tax return. I understand that it is important for you to take advantage of all possibilities for tax savings, especially if your income as a self-employed individual is not particularly high.
In principle, it is possible to claim the costs for a home office in your income tax return. However, certain conditions must be met for the tax office to recognize these costs. Firstly, the home office must be the center of your professional activities. This means that you must carry out most of your work tasks there and have no equivalent workspaces available.
In your case, since you use the home office 100% for work and have no possibility of using it for personal purposes, you meet this requirement. The size of the room, which is 12 square meters, is also suitable for a home office.
Furthermore, you can claim the costs for the furnishing and technical equipment of the home office as business expenses. This includes the purchase of a desk, chair, shelves, lighting, office supplies, and also the costs for technical equipment such as computer, printer, telephone, internet, etc.
When declaring the costs in your tax return, make sure to list the expenses for the home office as deductible expenses. Prepare a list of the incurred costs and submit it along with your tax return to the tax office. It is important that the costs are verifiable, so you should keep invoices and receipts.
If you have any further questions or need assistance, please feel free to contact me. It is advisable to organize and keep all relevant documents and receipts in order to be prepared in case of a possible tax audit.
I hope this information has been helpful. If you need further assistance, do not hesitate to contact me.
Best regards,
Ralf Otten
Tax Advisor
