Can I Claim Büromiete (Office Rent) as a Business Expense in Germany?
Yes — rent for external office space or commercial premises is fully deductible as a Betriebsausgabe under §4 EStG / §8 KStG. Lease costs, service charges, utilities, and office fit-out costs are all deductible in the period incurred. Home office deductions follow separate rules.
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What Federal Central Tax Office (BZSt) & Finanzämter says
§4 Abs. 4 EStG: rent paid for business premises as part of income-generating activity is deductible as Betriebsausgabe. No cap on external commercial rent deduction.
When you can claim
- Monthly rent and service charges on a commercial lease
- Utilities (electricity, gas, water, internet) for a rented commercial office
- Co-working space memberships and hot-desk fees where used for genuine business activity
- Initial fit-out costs — either expensed immediately (if below GWG threshold of €800 net) or depreciated over the lease term or asset life
When you cannot claim
- Rent paid to connected parties (e.g., spouse, family member) above arm's-length market rate — excess may be reclassified
- Capital improvements to a leased property that increase its value — these are capitalised and depreciated, not immediately expensed
Good to know
Pro tip: If using co-working spaces, ensure you get proper Rechnungen with your company's full name and address — not just till receipts. The Finanzamt requires §14 UStG-compliant invoices to claim the Vorsteuer. Many co-working chains issue these automatically but some need prompting.
Important: For home-office-based businesses, external office costs and the Homeoffice-Pauschale can coexist — you can deduct external co-working costs on days used plus the €6/day home office rate on days worked exclusively from home.
Stop guessing what you can claim in Germany
AccountsOS automatically categorises expenses with Federal Central Tax Office (BZSt) & Finanzämter-aware rules and tells you exactly what is claimable.
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