What expenses are tax-deductible for a recognized home office?
If a home office is recognized for tax purposes, certain expenses can be deducted as work-related expenses:
Expenses related to the home office room:
Expenses related to the entire residence (rent, interest, depreciation, repairs, heating, electricity) are deductible in proportion to the area of the home office compared to the total living area (excluding rooms like basements or garages).
Expenses exclusively associated with the home office (e.g., specific repairs for the office) are fully deductible.
Depreciation for co-owners:
If the home office is in a co-owned property, only the depreciation corresponding to the ownership share is deductible.
Furnishing costs:
Purchases of specific furnishing items for the office (desk, chair, shelves, etc.) are deductible and depreciable, either linearly over their useful life or all at once if the amount is low (under 870 euros).
For items that were previously used privately before professional use, depreciation is based on the remaining value at the time of professional use.
Artwork or luxury items are not deductible.
Miscellaneous:
An employer’s statement indicating the lack of an office at the workplace may be requested if in doubt, but it is not decisive for the tax recognition of the home office.
Expenses related to the home office room:
Expenses related to the entire residence (rent, interest, depreciation, repairs, heating, electricity) are deductible in proportion to the area of the home office compared to the total living area (excluding rooms like basements or garages).
Expenses exclusively associated with the home office (e.g., specific repairs for the office) are fully deductible.
Depreciation for co-owners:
If the home office is in a co-owned property, only the depreciation corresponding to the ownership share is deductible.
Furnishing costs:
Purchases of specific furnishing items for the office (desk, chair, shelves, etc.) are deductible and depreciable, either linearly over their useful life or all at once if the amount is low (under 870 euros).
For items that were previously used privately before professional use, depreciation is based on the remaining value at the time of professional use.
Artwork or luxury items are not deductible.
Miscellaneous:
An employer’s statement indicating the lack of an office at the workplace may be requested if in doubt, but it is not decisive for the tax recognition of the home office.
Updated on: 30/10/2024
Thank you!