Glossary

The costs of a home workspace are only deductible as an entrepreneur if the space meets the independence requirement and the income requirement. The independence requirement means the workspace has its own entrance and its own sanitary facilities, so the space could also be rented out to a third party. The income requirement means you earn at least 70% of your income from that workspace and spend at least 30% of your working time there. For rented properties different and more flexible rules apply for the deduction.