Apartment deductible as office
July 5, 2016 | 45,00 EUR | answered by Oliver Burchardt
Hello, I live in an apartment of around 50 m2. I use it as a residence, but I also work there. NOW the apartment above mine is becoming available and I could move there. So I would like to have two apartments. One downstairs that I would essentially only use as an office, and the upper one as a living apartment.
The apartments are both separate from each other in the same multi-family house.
Is this possible from a tax perspective or are there any issues?
I am looking for some tips.
Best regards
Dear inquirer,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
Let me rephrase your situation a bit: You have an office on the 1st floor and you live on the 2nd floor. You do not have two apartments, but only one.
From a tax perspective, this is not a problem at all. The issue you are referring to deals with the home office. However, this case does not apply here, as your new office is no longer in your apartment. It has already been decided by the Federal Fiscal Court (BFH) that a separation of the home office and office through a staircase accessible to all tenants is sufficient to break the domestic sphere (BFH, judgment of August 18, 2005, VI R 39/04, BStBl 2006 II p. 428).
Based on this issue, the tax treatment is clearly in your favor.
Best regards,
Oliver Burchardt
Tax advisor
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