You can deduct your expenses for a home office as income-related expenses without restriction if the office forms the center of your entire professional and business activities. According to administrative opinion, the center of the professional activity of a commercial and insurance agent is not in the home office. As a commercial and insurance agent, you work mainly in the field, so that your work away from home forms the substantive (qualitative) focus of your activity.
You can therefore only deduct your expenses for the home office up to a maximum amount of € 1,250 as income-related expenses or business expenses.
Note: From 2023, the actual expenses for the home office can only be taken into account for tax purposes if the home office forms the center of your entire professional and business activities. According to the administrative opinion, this is not the case for commercial and insurance agents.
In these cases, expenses for working at home can be claimed via the daily flat rate from 2023. This amounts to 6 euros per day and is limited to 210 working days (maximum 1,260 euros).
If you have a permanent workplace at your employer, you can deduct a daily allowance of EUR 6 for each day on which you worked predominantly at home.
If no other workplace is permanently available to you at your employer, you can also use the daily allowance if you worked away from home or at a first place of work on the same day.