A working room can only be deducted if:
- it is a separate space which is used for work or study at least 90% of the time;
- if the room is separated from the rest of the living quarters via a movable partition, no expenses can be deducted;
- you can claim the respective costs of rent, electricity, and water supply;
- furnishings such as working desk, office chair, shelves, etc. can be claimed as work-related expenses as well.