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Even a private study in the house can be paid for tax purposes with up to 1,250 euros (with a 50 percent use) in the tax return. At 100% use, even the entire costs are deductible. Especially tax-efficient, however, is a garden shed as a study. Here, the purchase price, heating costs and the entire work-relevant facility can be fully charged as operating expenses or as income-related expenses.
Anyone who fulfills the requirements of the Treasury can claim the purchase and construction costs for his garden house in full for tax purposes
Garden house is a movable asset
While the home office becomes self-employed for business assets, if its value exceeds 20,500 euros, the garden shed, depending on the design as movable property. This difference has a great deal of tax implications: If you decide to sell your property after some time, you have to pay tax on the pro rata sales income that relates to the study - in terms of taxation, this is a so-called silent reserve a built-up property that is not directly attributable to the business activity. In the case of the garden shed, this is not the case, since the legislature has determined that it will lose value over time and thus be judged as a "movable asset". Means in plain text: The purchase price of the garden house can be amortized over a period of 16 years annually with 6.25 percent. Are you subject to VAT, you also get back the paid VAT. The prerequisite for this depreciation model, however, is an important constructive detail: The garden shed must not stand on solid concrete foundations, but must be able to disassemble without residue and rebuild - otherwise it is considered a classic property and tax is considered as a normal study.
You must meet these requirements
You must fulfill the following requirements so that the garden shed is recognized as a study:
- The garden house may only serve the purpose of your work and not incidentally still be used as a storage room for garden tools
- You must prove that your workplace is actually at home
- There must be no other workplace available for your work during working hours. So you are dependent on this job
- The garden house must be built so that it can be used throughout the year as a study. So it needs a heater and must be isolated accordingly
Once these points are met, nothing stands in the way of tax benefits.