Kann ein Arbeitszimmer steuerlich abgesetzt werden, wenn 4/5 Tage homeoffice, auch wenn theoretisch ein Arbeitsplatz im Unternehmen zur Verfügung steht?

What is a domestic workroom : BFH, 16.10.2002, XI R 89/00, BStBl II 2003, 185

• a room,
• the position, function and equipment according to
• integrated into the domestic sphere
• but clearly separated from this,
• mainly for completion [..]

Furthermore, the concept of the domestic working room presupposes that the respective room (almost) is used exclusively for operational/vocational purposes.

Other important features :

• No working corner
• No through room
• A door must be present

By 2023:

• If the working room is the centre of the activities, the actual costs incurred by the working room can be deducted at an unlimited level.
• If it is not the centre, but no other job is available, a maximum amount (not cash benefit)of max. 1,250€ of the costs of the study

Since 2023:

• If the working room is the centre of the activities, it can be a fee of EUR 1,260 for advertising. Cash amount means: no expenditure has to be detected. Alternatively, the (higher) actual costs, which are not included in the work room, can also be deducted at an unlimited level. For months in which the conditions for the deduction of the advertising costs of a domestic work room are not met, the amount of the baggage shall be reduced by one twelfth.
• If the working room does not represent the center of the entire operation and professional activity, but there is no other job available, there is no deduction of the costs, but it can be taken into account for every day the first place of activity was not visited and the home office was working a flat rate of 6€, this amount is capped at 1,260€.