Home office due to health restrictions

Anyone who temporarily works in their home office for health reasons can also claim the office for tax purposes if the employer provides another workplace.

The costs for a home office are only tax deductible if there is no other workplace available for the activity. In the case of an employee who, due to health restrictions, is unable to use the workplace provided by her employer on all working days because she has to work from home on some days to prevent her health from deteriorating, the Berlin-Brandenburg Fiscal Court sided with the employee. In terms of deductibility, the decisive factor is whether the taxpayer can reasonably be expected to use the workplace provided by the employer every working day. As the claimant works from home part of the time on medical advice in order to maintain her ability to work in the long term, she cannot be denied the deduction of income-related expenses. However, the deduction is limited to EUR 1,250 because the home office is not the focus of the entire activity.