1. Dedicated Home Office
Do you have a separate room that is used almost exclusively for work (max. 10% private use)? Then you can deduct a portion of the following costs:
Rent and utilities
Electricity, water, heating
Insurance
Example:
€800 rent per month, total living space 100 sqm, home office 10 sqm → 10% share → €80 deductible per month.
Additionally:
Work-related equipment such as a laptop, printer, professional books, or an office chair (e.g., €500) can be deducted immediately as a business expense.
More expensive purchases over €800 net must be depreciated over several years (e.g., desk for €1,200).
2. No Separate Home Office (“Working at the Kitchen Table”)
Since 2023, a permanent home office allowance applies:
€6 per day, up to a maximum of €1,260 per year (210 days)
Work-related equipment (see above) can also be deducted.
3. No Deduction if You Have Another Workplace
If you have another workplace outside your home (e.g., an office or a co-working space), you cannot deduct the home office itself. However, you can still deduct work-related equipment.
4. How smarta Supports You
As a smarta tax client, we provide you with an online form so you can easily submit your home office days and related expenses to us. We’ll make sure your tax return is prepared correctly and optimized for you.
Do you need support?
For our clients:
Feel free to reach out to us anytime at kontakt-team@smarta-steuern.de or book a consultation here – we're here for you!
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Further questions?
Contact us via the app or by email at kontakt-team@smarta-steuern.de if you want to learn more about our consulting services or have other tax-related concerns.