Home office does not necessarily have to be

A home office is tax deductible if the legal requirements are met, even if it is not absolutely necessary for the activity.

In order for a home office to be taken into account for tax purposes, the room in question must be used exclusively or almost exclusively for professional purposes. In this context, it is irrelevant whether a home office is required at all for the activity. The Federal Fiscal Court ruled in the case of a flight attendant for whom the comparatively small part of the working time spent in the study had caused the tax office to refuse a tax deduction. The ruling does not change the other deduction requirements for a workroom, in particular the almost exclusively professional use and the lack of availability of another workplace.