Expenses of a Managing Director for a Home Office

Expenses for a home office located within the taxpayer’s private residence are generally not deductible. However, according to established case law, such expenses are deductible only if the home office is necessary for the type of professional activity, is used exclusively or almost exclusively for work, and is appropriately equipped for this purpose.

The necessity of a home office within the taxpayer’s residence ceases to exist if the taxpayer has access to a workplace at their place of employment that is available at any time.

Therefore, a managing director cannot claim expenses for a home office in their private residence if they have unrestricted access to a workplace at the company’s office.

BFG ruling of 04.03.2025, RV/6100221/2023