Background:
The claimant, a university lecturer (Department of Chemistry), had access to a laboratory room in the university building. The room also contained a desk equipped with a telephone connection (enabled only for the local city area) and a computer.
In his income tax return, the lecturer claimed expenses of up to €1,250 for a home office of approximately 15 m². The tax office did not recognise the home office, reasoning that the lecturer had a heated and clean workspace available at the university. The lecturer subsequently filed a lawsuit — successfully.
The claim was successful:
The Finanzgericht (FG) Rheinland-Pfalz (judgment of 7 September 2016, Az. 1 K 2571/14) held that the lecturer was unable to use the laboratory room to the specifically required extent and in the specifically required manner, and was therefore dependent on the home office. The court based its decision on the fact that the laboratory room contained neither a printer nor a scanner, nor the required specialist literature.
Source: Finanzgericht Rheinland-Pfalz
Frequently asked questions
Frequently asked questions
When can a university lecturer deduct a home office for tax purposes?
A home office is deductible if the workplace provided by the employer cannot be used to the specifically required extent and in the required manner. This applies, for example, if essential work equipment such as printers, scanners or the necessary specialist literature is missing there. In such cases, expenses of up to EUR 1,250 per year can be claimed as work-related expenses (Werbungskosten).
Is a desk in the office sufficient to deny a home office deduction?
No, a mere desk with computer and telephone in a laboratory room is not sufficient to exclude the deduction for a home office. The decisive factor is whether the workplace is actually suitable for all required tasks. If essential equipment such as a printer, scanner, or specialist literature is missing, the office room cannot be regarded as 'another workplace' within the meaning of tax law.
What is the maximum deductible amount for a home office?
If no other suitable workspace is available for certain professional activities, expenses for a home office can be deducted up to EUR 1,250 per year. If, however, the home office constitutes the center of the entire professional activity, the costs are fully deductible.
Which criteria does the tax court apply when assessing 'another workplace'?
The tax court examines whether the available workplace is qualitatively suitable for the specific tasks to be performed. Decisive factors are the actual equipment and the temporal availability. If essential work tools such as printer, scanner or the necessary technical literature are missing, the workplace is deemed insufficient, and a home office is recognized for tax purposes (FG Rheinland-Pfalz, judgment of 07.09.2016, Az. 1 K 2571/14).