If two unmarried partners work in a shared apartment in two different offices, both can claim their office for tax purposes. That shows a court decision.
Taxpayers who work from home can, in certain cases, deduct the cost of their home office from their taxes. Since this year, tax deductions have even been made easier, says Daniela Karbe-Gessler from the Taxpayers’ Association. This applies, for example, to partners in a non-marital union who share the costs.
In such a case, the Düsseldorf Finance Court ruled (Az.: 3 K 2483/20 E). An employee rented a detached house together with his partner. In it, the unmarried partners each used a 15 square meter study.
In the tax return, the man claimed the expenses for one of the two offices as income-related expenses. However, the tax office only took half of the costs into account. And on the grounds that the employee only has to bear 50 percent of the costs because of his partner.
The taxpayer fought back – with success. According to the Düsseldorf judges, the expenses claimed are fully deductible. If a tenant uses a room alone to generate income, then the expenses incurred in this room must also be deducted in full as income-related expenses or operating expenses.
If employees not only want to claim the flat rate of 1260 euros – new since 2023 – for a home office, this must continue to be used exclusively for professional purposes. In addition, the focus of the professional activity must be located there. This is not necessarily to be considered in terms of time, but rather in terms of quality. A university teacher or judge, for example, carry out the work that is formative and essential for their profession at a university or in court.
