If you study from home, you can deduct certain expenses from your taxes. Whether it’s the home office allowance or a dedicated workspace, here’s what you can claim and how to enter it in your tax return.
- Home office allowance: €5 per day, up to €600 per year, if you don’t have a separate workspace.
- Deducting a home office: Possible if it is a separate room used almost exclusively for studying.
- First vs. second degree: Costs are either special expenses (only deductible with taxable income) or work-related expenses (carry-forward option available).
🚀 Your Guide
- Home office allowance vs. dedicated workspace
- First or second degree: Tax implications
- The home office allowance
- How to claim the home office allowance with Taxfix
- Requirements for a dedicated workspace
- How to Claim Your Expenses in the Taxfix App
- Useful links for students
Home Office Allowance vs. Dedicated Workspace
If you study from home, you can claim either the home office allowance or, if you have a dedicated workspace, your actual expenses.
- Home office allowance: €5 per day (max. €600 per year) for studying or working from home without a dedicated workspace.
- Dedicated workspace: You can deduct actual costs such as rent, electricity, and cleaning, provided the workspace is exclusively used for studying.
Introduced in 2020, the home office allowance simplified tax deductions for students and employees. Whether the allowance or workspace deduction is more beneficial depends on your study situation.
First or Second Degree: Tax Implications
The tax treatment of your study expenses depends on whether you are in a first or second degree program:
- First degree (e.g., Bachelor's right after high school): Costs are special expenses and only deductible if you had taxable income and paid income tax.
- Second degree (e.g., Master's after Bachelor's): Costs are work-related expenses and can be carried forward to future years, allowing you to save taxes once you start working.
More details can be found in our student tax return guide.
The Home Office Allowance
If you studied in your living room, kitchen, or bedroom, you can benefit from the home office allowance:
- €5 per day, up to €600 per year
- No proof of expenses required
- Applies only to days when you studied exclusively at home (no university, library, or study groups)
- Flatmates can also claim it individually
Requirements for a Dedicated Workspace
If you have a separate workspace, you may be able to deduct higher expenses than with the home office allowance. However, strict conditions apply:
- The room must be a separate space used at least 90% for studying.
- No other workspace available (e.g., universities closed due to COVID-19).
- Deductible costs:
- Up to €1,250 if you worked partially from home.
- Unlimited deduction if the workspace was your primary place of study.
Eligible costs include a portion of rent, electricity, and heating. Furniture and office supplies can be fully deducted.
How to Claim Your Expenses in the Taxfix App
Even as a student, you can easily enter your expenses in the Taxfix app:
- Select “Studying / in training” in the “About You” section.
- In the “Education & Studies” category, enter your study-related expenses.
- The app will guide you through the relevant questions regarding the home office allowance or workspace deduction.
Useful Links for Students
- Student Tax Return – Essential info on deductible study costs
- BAföG and Taxes – What you need to know
- Education Loan – How to handle it in your tax return
- Scholarships – Are they taxable?
- Home Office for Students – All relevant details
With this information, you can maximize your tax benefits as a student and optimize your tax return!
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