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Two offices are also tax deductible

Taxpayers who work from home may be able to deduct the cost of their home office from their taxes. But can two offices in the same house be tax deductible? Yes, the Düsseldorf Finance Court has now ruled, contrary to a previous assessment by the tax office.

An unmarried couple lives in a detached house for rent with a floor space of around 150 square meters. Since both work from home, they also have two offices, each measuring 15 square meters. In his 2018 income tax return, the employed man claimed his study as income-related expenses.

Home office: Two offices in the same building are also tax deductible

The tax office then explained, however, that the man could only claim half of the stated costs for tax purposes. Reason: The employee only has to bear half of the costs for the office because he lives with his partner.

The man then filed a lawsuit – and was successful. Because as the Düsseldorf Finance Court on September 9, 2022 in a judgment that has now been published (Ref.: 3 K 2483/20 E) decided, the employee may fully claim the costs for tax purposes. Conversely, if you work from home, two offices in the same building are tax deductible.

Higher home office flat rate in 2023

From 2023, employees will be able to deduct higher costs from their taxes than in previous years. Because in Annual Tax Act 2023 the legislature decided to make some changes. This should provide relief during the energy crisis. According to this, 210 home office days can be claimed for tax purposes from this year. A daily rate of six euros applies.

In combination, the two changes ensure that the so-called home office flat rate increases from 600 to 1,260 euros. However, the amount must still be offset against the flat-rate income-related expenses. From 2023, this will increase again minimally from 1,200 to 1,230 euros.

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