How does the deductibility of home office expenses work?
January 16, 2023 | 50,00 EUR | answered by Christine Witzelmann
Dear tax advisor,
My name is Jürgen Weidmannsdorf and I have been working from home for some time now. Due to the current situation, I have been doing all my work from home and would like to know how the deductibility of home office expenses works.
So far, I have purchased my work materials such as laptop, printer, desk, and office chair myself, and have also covered the monthly costs for internet and telephone. In addition, I have additional expenses for electricity, heating, and rent, as I have set up a separate room as my workspace.
My concern is that I am not sure which costs I can deduct for tax purposes and how best to report them in my tax return. I do not want to incur unnecessary expenses and miss out on any tax benefits.
Could you please explain to me exactly which home office costs are deductible and how I should correctly report them in my tax return? Are there any specific requirements that I need to meet in order to deduct the costs? Are there also flat rates that I can use to simplify the deductibility?
Thank you in advance for your help and support.
Best regards,
Jürgen Weidmannsdorf
Dear Mr. Weidmannsdorf,
Thank you for your inquiry regarding the deductibility of home office expenses in your tax return. I am happy to explain to you how you can correctly report the costs for your home office and what requirements you should consider.
In general, the costs for a home office can be claimed as tax-deductible. It is important to note that the home office must be the center of your professional activity and used exclusively for work purposes. Additionally, the home office must be clearly separated from the private living area.
The costs incurred for the purchase and use of work equipment such as laptop, printer, desk, and office chair can usually be deducted as business expenses. This also applies to monthly costs for internet and telephone, if they are used exclusively for work purposes. For electricity, heating, and rent, you can claim a portion as operating expenses that corresponds to the share of the home office.
To simplify the deductibility of home office expenses, there are also flat rates that you can use. For the home office, you can claim a flat rate of up to 1,250 euros per year. This amount includes all costs such as rent, electricity, heating, cleaning, and maintenance. For work equipment such as laptop, printer, etc., you can also deduct a flat rate of up to 110 euros per year.
In your tax return, you should report the costs for the home office in Annex N under business expenses. There, you can enter the actual costs incurred or the flat rates for the home office and work equipment.
Please note that the deductibility of home office expenses depends on individual circumstances and it is advisable to seek advice from a tax advisor or a wage tax assistance association to ensure that you are taking advantage of all tax benefits.
I hope this information has been helpful to you. If you have any further questions, please feel free to contact me.
Best regards,
Christine Witzelmann
