{"id":11278,"date":"2019-10-31T11:04:14","date_gmt":"2019-10-31T10:04:14","guid":{"rendered":"https:\/\/tunal-stb.de\/home-office-consideration-of-costs\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"home-office-consideration-of-costs","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/home-office-consideration-of-costs\/","title":{"rendered":"Home office: consideration of costs."},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>&#8220;Home office: taking into account costs for renovation of the apartment&#8221;.<\/h2>\n<h2>What is a home office?<\/h2>\n<p>If a room in a private apartment is used for business purposes, the expenses attributable to it on a pro rata basis can only be claimed as income-related expenses or business expenses for tax purposes as follows:<\/p>\n<ul>\n<li>In full, if the study forms the <strong>center of<\/strong> the entire professional activity;<\/li>\n<li>up to the amount of 1,250 euros per year if <strong>no other<\/strong> workplace (e.g. at the employer&#8217;s) is available for the professional activity.<\/li>\n<li>Ongoing building costs, such as.<\/li>\n<li>Rent or building depreciation<\/li>\n<li>Debt interest for loans for the acquisition of the building<\/li>\n<li>Water, energy, cleaning costs<\/li>\n<li>Charges such as property tax, garbage collection, chimney sweeping<\/li>\n<li>Building insurances<\/li>\n<\/ul>\n<p>can be taken into account on a pro rata basis according to the ratio of the area of the study to the total living area.<\/p>\n<h2>Difference between repair and renovation!<\/h2>\n<p>A distinction must be made in the case of expenses for <strong>repair<\/strong> or <strong>renovation<\/strong>: If the measures relate to the workroom itself, they can be deducted (in full) and included in the workroom rule (see above).<\/p>\n<p>For measures on the building or the dwelling in <strong>general<\/strong> (e.g. repair of the roof, the facade or the entrance to the dwelling), pro rata consideration is possible.<\/p>\n<h2>Workroom &#8211; Decision &#8211; Federal Fiscal Court<\/h2>\n<p>In a recent decision, the <a href=\"https:\/\/www.bundesfinanzhof.de\/content\/47-2019\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Fiscal Court<\/a> has clarified that renovation or conversion costs that relate exclusively to one (other) room of the apartment cannot be claimed as general building costs (on a pro rata basis).<\/p>\n<p>In the case in dispute, the bathroom and parts of the hallway in front of it in the apartment were extensively remodeled. The court ruled that the corresponding costs also did not belong proportionately to the workroom costs, as they concerned a room that served <strong>private<\/strong> residential purposes <strong>exclusively<\/strong> or <strong>more than<\/strong> to an only subordinate extent.<\/p>\n<p>A deduction of the conversion costs was therefore out of the question in the case of the judgment.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Home office: taking into account costs for renovation of the apartment&#8221;. What is a home office? If a room in a private apartment is used for business purposes, the expenses attributable to it on a pro rata basis can only be claimed as income-related expenses or business expenses for tax purposes as follows: In full,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[863,535,1013,1190,862],"tags":[867],"class_list":["post-11278","post","type-post","status-publish","format-standard","hentry","category-advertising-costs","category-information-letter","category-operating-expenses-en","category-private-use","category-study","tag-home-office-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=11278"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11278\/revisions"}],"predecessor-version":[{"id":11316,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11278\/revisions\/11316"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}