Taxes
Deducting Home Office from Taxes: How to Do It Right
Home office, work corner, or separate office? Learn which costs you can deduct from taxes as self-employed and what documents you need.
Deducting Home Office from Taxes: How to Do It Right
Working from home has become the norm for many self-employed and freelancers. But how do you properly deduct your home office from taxes? This guide explains all options.
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The Three Options for Home Office
1. Separate Work Room
Requirements:
- Own room in the apartment
- Used almost exclusively for work (>90%)
- No private use (e.g., guest bed, TV)
Advantage: Full deduction of all costs
2. Home Office Flat Rate
Since 2023, the home office flat rate is:
- €6 per work day at home
- Maximum €1,260 per year (210 days)
- No proof of costs required
3. Work Corner
If you only have a work corner in the living room:
- Generally not deductible
- Exception: Home office flat rate applies
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Deductible Costs for Separate Work Room
| Cost Type | Example | Deductible |
|---|---|---|
| Rent | Proportional by m² | ✅ Yes |
| Utilities | Heating, electricity, water | ✅ Yes |
| Building insurance | Proportional | ✅ Yes |
| Renovation | Painting, repairs | ✅ Yes |
| Internet | Business use | ✅ Yes |
| Office furniture | Desk, chair, shelves | ✅ Yes |
Calculating Proportional Costs
Formula: Work room m² ÷ Total apartment m² × Total costs
Example:
- Work room: 15 m²
- Apartment: 75 m²
- Monthly rent: €1,200
→ Deductible: 15 ÷ 75 × €1,200 = €240/month
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Home Office Flat Rate: Simple Alternative
Who Can Use It
- Employees working from home
- Self-employed without separate work room
- Freelancers
How It Works
- €6 per day worked at home
- No individual proof required
- Document days (calendar)
Example
You worked 180 days from home in 2025: → 180 × €6 = €1,080 deductible
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Office Furniture and Equipment
Immediate Deduction (GWG)
- Items up to €800 net → Fully deductible in the year of purchase
- Examples: Office chair, desk lamp, monitor
Depreciation (AfA)
Items over €800 net are depreciated:
| Equipment | Useful Life |
|---|---|
| Computer/Laptop | 3 years |
| Office furniture | 13 years |
| Smartphone | 5 years |
| Printer | 5 years |
Tip: Since 2021, computers and software can be written off in just 1 year!
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Internet and Phone
Internet
- Flat rate without proof: €20/month
- Or: Keep detailed log of business use
- With proof: Higher proportion possible
Phone
- Private phone: Log business calls
- Business phone: Fully deductible
- Flat rate possible: 20% of phone costs
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Important Documentation
For Separate Work Room
- Floor plan with room sizes
- Photos of the work room
- Rent agreements
- All invoices (utilities, furniture, etc.)
For Home Office Flat Rate
- Calendar with work days
- Confirmation from employer (for employees)
- Business records showing home office activity
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Common Mistakes to Avoid
❌ Private items in work room (guest bed, TV) ❌ Using work room as storage ❌ Missing documentation of work days ❌ Forgetting to include utility costs ❌ Not calculating proportional costs correctly
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Conclusion
- Separate work room → Full cost deduction
- Home office flat rate → Simple, €6/day, max €1,260/year
- Document everything → Photos, receipts, calendars
With Clever Invoice you can track all your business expenses easily.
Frequently asked questions
Can I deduct a work room if I also have an external office?
Generally no. The home office must be the center of your work activity or you must need it for specific tasks that cannot be done at the external office.
What if my work room is also used privately sometimes?
Then you cannot deduct it as a work room. The requirement is almost exclusive professional use (>90%). Consider using the home office flat rate instead.
Can I use both the work room deduction and home office flat rate?
No, you must choose one. If you have a qualifying work room, it usually offers higher deductions than the flat rate.
How do I prove home office days to the tax office?
Keep a calendar with your home office days. Also helpful: Project records, email timestamps, or confirmation from clients about remote work.
Is office furniture deductible even without a separate work room?
Yes! Office furniture, computer equipment, and supplies are deductible as business expenses regardless of your work space situation.