A home office that qualifies for tax recognition but for which additional ancillary rooms such as a bathroom, kitchen, or hallway are also used — rooms that are part of the private sphere and therefore used privately to a not insignificant extent — does not give rise to business expenses or income-related expenses that are deductible within the scope of home office costs.
Note: The usage requirements for a home office must be assessed individually for each room and ancillary room. If such ancillary rooms are used privately to a not insignificant extent, the related costs are not deductible.
BFH ruling of 17 February 2016, Az. X R 26/13.
Frequently asked questions
Frequently asked questions
Are costs for kitchen, bathroom, and hallway as ancillary rooms of a home office deductible?
No. If ancillary rooms such as the kitchen, bathroom, or hallway are part of the domestic sphere and used to a not insignificant extent for private purposes, the proportional expenses cannot be deducted as business expenses or income-related expenses. This applies even if the home office itself is recognized for tax purposes.
How should the usage requirements for a home office and ancillary rooms be assessed?
The requirements for tax recognition must be examined separately for each room and each ancillary room. The decisive factor is whether the respective room is used almost exclusively for professional or business purposes. Any non-negligible private use precludes the deduction of costs for that room.
What impact does the BFH ruling X R 26/13 of 17 February 2016 have on the deduction of home office expenses?
The BFH clarified that proportional expenses for mixed-use ancillary rooms cannot be claimed in addition to the home office. Only costs for rooms that themselves meet the requirements of a domestic home office are deductible. A flat-rate inclusion of bathroom, kitchen, or hallway is ruled out.
What qualifies as non-negligible private use of an ancillary room?
Non-negligible private use exists when the room is regularly also used for private purposes, such as a bathroom, kitchen, or hallway in a private residence. In such cases, a reasonable allocation between business and private use is not possible, so the costs are entirely non-deductible.