New tax rules for the tax return 2022 & 2023

If the study is the focus of the work, the proportionate costs are fully deductible. The extent to which this is the case in the respective tax year is disputed in some cases and is ultimately the responsibility of the tax office for an overall assessment. In principle, it is decisive whether the activities that are necessary, characteristic and relevant for the work are carried out in one’s own four walls. The amount of time in which the work is done from home is also a possible but not mandatory criterion. If the majority of the work is done there, this is a starting point for a study to be recognised. However, it is also possible that the work takes place outside for a large part of the time, but the most relevant activities are carried out from home.