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As an insurance agent, I am in the field every day. My home office is the centre of my professional activity. Nevertheless, the expenses were reduced to € 1,250. Is this correct?

You can deduct your expenses for a home office as income-related expenses without limitation if the office forms the centre of your entire professional and business activities. According to the administrative opinion, the centre of professional activity of a commercial and insurance representative is not the home office. As a commercial and insurance agent, you are mainly active in the field, so that the activity away from home forms the substantive (qualitative) focus of your activity.

You can therefore only deduct your expenses for the home office as income-related expenses or business expenses up to a maximum amount of € 1,250.


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