Home office deduction limit 1250 euros
July 30, 2021 | 35,00 EUR | answered by Steuerberater Knut Christiansen
Hello, I would like to claim my home office in my tax return.
Since 03/2020, I have completely switched from the office to my home office full-time, so that the home office is the center of my work.
The workplace at the employer is no longer being used. I have a certificate from the employer stating that no other workplace is available.
Why is the deduction now limited to 1250 euros or how can I achieve the deduction of the costs in full? Will it help if I also have a workplace at the employer and use it occasionally (but rarely)?
Thank you.
Good day,
In principle, you can claim the costs for the home office without restriction if it represents the center of your entire professional activity. The center is where the essential actions for the respective profession are carried out. It does not necessarily depend on the amount of time spent there. The predominant use of the home office can be an indication of the center. However, it is important that your employer does not actually provide a workplace for you. You would have to convincingly demonstrate that the activities shaping your profession are carried out in your home office. The employer's certification is definitely an important component for this. If you state that you have a workplace with the employer, but do not or only occasionally use it, deducting the entire costs for the home office will be difficult or impossible.
If the home office is not the center of your entire professional activity, the costs are capped at 1,250 EUR per year. Office furniture / work equipment can be deducted in addition to the 1,250 EUR.
I hope this answers your question, otherwise feel free to contact me again.
Best regards,
Knut Christiansen
Tax advisor
