The costs for a private workspace (home office) can be claimed for tax purposes. However, strict requirements apply when deducting expenses for a private home office:

The home office must be used regularly, meaning a significant portion of your professional work is carried out there. The benchmark is 40% or more of a full-time workload. The second condition is that your employer did not provide a suitable workspace for your job. The third requirement is that the home office is used exclusively for professional purposes. Only if all three conditions are met can a proportion of the room's costs be deducted from your income tax.

Home Office 2020 Due to COVID-19

If you worked from home in 2020 due to COVID-19, these costs cannot be deducted as home office expenses (legal requirements are not met). However, the usual commuting and meal expenses can still be deducted.