In which cases can expenses for a home office be deducted? What are the requirements for this? I have the choice of working in an office or at home, but my preference is for a home office.
Only if your employer cannot provide you with a suitable place to work and gives you confirmation of this (you will send a copy of this document to the tax office with your tax return as proof) can it be considered as a deductible expense. Another requirement is that you work from home regularly, not sporadically.
You also have to have a separate room for your home office, which you use only for work purposes. This room has to be equipped accordingly (for instance, computer, telephone, printer, etc. – everything you need for work).
