Yes, in most countries you can deduct a portion of rent or mortgage interest:

USA You can deduct percentage of rent or mortgage interest based on home office square footage/total home size. For mortgage interest, you'll need to split between Schedule A (personal) and business use.

UK Simplified method: £6/week flat rate. Actual costs method: Percentage of rent/mortgage interest based on room usage.

Germany Rent deduction possible with actual costs method. Simplified method offers €6/day with no rent deduction.

France €580 flat rate or actual costs including rent percentage.

Spain Up to 30% of rent can be deducted for autónomos (self-employed).

Common deductible home office expenses include:

• Direct Expenses: Repairs and maintenance to the office space itself
• Indirect Expenses: Percentage of whole-house expenses (rent, mortgage interest, utilities, insurance, property taxes)
• Depreciation: Office furniture, computers, equipment (deducted over several years)
• Supplies: Printer paper, ink, stationery, postage
• Professional Services: Accounting fees, legal fees related to business
• Communications: Business portion of internet and phone bills

No, not anymore. The Tax Cuts and Jobs Act of 2017 eliminated home office deductions for employees from 2018 through 2025. Only self-employed individuals (Schedule C filers) can claim home office deductions.

Exception: If you receive a Form W-2 and also have self-employment income (like freelance work), you can deduct home office expenses related to your self-employment activities.

Simplified Method:

• $5 per square foot of home office (max 300 sq ft = $1,500)
• No depreciation calculation needed
• No carryover of unused deductions
• Easier to calculate and file

Regular Method:

• Actual expenses based on percentage of home used for business
• Can deduct mortgage interest, insurance, utilities, repairs, depreciation
• More complicated but potentially higher deduction
• Requires Form 8829

Two methods to calculate home office percentage:

1. Square Footage Method (Most Common):
(Home Office Square Feet ÷ Total Home Square Feet) × 100
Example: 150 sq ft office ÷ 1,500 sq ft home = 10%

2. Number of Rooms Method:
(1 room office ÷ Total rooms in home) × 100
Only valid if all rooms are approximately same size

Two ways to claim the £6/week allowance:

1. Through Employer (PAYE): Your employer can pay you £6/week tax-free. They don't need to provide evidence.

2. Self-Assessment Tax Return: Claim on your SA100 form. For employees, it's entered in the employment section. For self-employed, it's included in your business expenses.

3. Online Service: Employees can use HMRC's online service if employer doesn't provide allowance.

You can choose actual costs method instead of the flat rate. Calculate the business portion of:

• Heating and electricity costs
• Council Tax
• Mortgage interest or rent
• Internet and phone bills (business use portion)
• Repairs and maintenance

Calculation Method:
(Number of rooms used for business ÷ Total rooms) × Total costs
OR
(Hours worked from home ÷ Total hours in month) × Costs

The Homeoffice-Pauschale is a flat-rate deduction of €6 per day you work from home, up to a maximum of 210 days per year (€1,260).

Who can claim: Both employees and self-employed individuals

How to claim:

1. Keep a record of days worked from home (calendar, timesheet)
2. Multiply days by €6
3. Enter amount in your tax return under "Werbungskosten" (employees) or "Betriebsausgaben" (self-employed)
4. Maximum: €1,260 per year (210 days × €6)

No, you must choose one method. You cannot combine the €6/day flat rate with actual cost deductions for the same expenses.

Choose Homeoffice-Pauschale if:

• You don't want to keep detailed receipts
• Your actual costs are less than €6/day
• You work from home occasionally

Choose actual costs if:

• You have a dedicated home office room
• Your costs (rent, utilities, etc.) are high
• You're willing to keep detailed records
• You work from home full-time

Essential records to keep for 3-7 years (depending on country):

• Proof of Home Office: Photos, floor plans with measurements, lease/mortgage documents showing square footage
• Expense Receipts: Digital or paper receipts for all deductible expenses
• Utility Bills: Electricity, gas, water, internet, phone bills
• Equipment Purchases: Receipts for computers, furniture, office supplies
• Time Records: Calendar showing days worked from home (for daily rate countries)
• Bank Statements: Showing business expense payments
• Previous Tax Returns: For consistency in method choice

Record retention periods by country:

• USA (IRS): 3 years from filing date (6 years if underreported income by 25%+, 7 years for bad debt/worthless securities)
• UK (HMRC): 5 years from 31 January following tax year
• Germany (Finanzamt): 10 years for business records, 4 years for personal
• France: 3 years for personal, 10 years for business
• Spain: 4 years for personal, 6 years for business