Rented residential space, professional use
November 11, 2010 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
Hello, I have a rental apartment with 5 rooms. Now I would like to register a business and set up my office and work room (working with dust and paints) in two of these rooms. The entire apartment is 120 square meters, and the two rooms together are 31 square meters. The apartment costs a total of 1350 euros cold and 1620 euros warm.
Question: Can I deduct the two rooms from taxes, or how much can I claim? Or what is the basis for calculation?
Dear Enquirer,
Thank you for your inquiry, which I would like to answer based on the information provided and in the context of your commitment within a first consultation as follows:
Taking into account the decision of the Federal Constitutional Court of 6.7.2010 (2 BvL 13/09, BFH/NV 2010 p. 1767), you can deduct such costs as operating expenses. The area you use for commercial purposes is 25.83%. From the rent including ancillary costs, you can deduct 25.83% as operating expenses, which amounts to EUR 418.45 monthly (25.83% of 1620) or annually EUR 5,021.40.
If you incur expenses directly attributable to the commercially used premises, such as a repair carried out in the rooms, then such expenses will be fully deductible.
I hope that my explanations were helpful to you.
Best regards,
Ulrich Stiller
Tax consultant/Dipl. Betriebswirt
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