During this pandemic many companies are trying to keep their economic or professional activities going by sending people home and letting them work from there. This measure is not suitable for all businesses, but it is keeping many alive. Manufacturing companies or craft businesses will not be able to do this, but many of those in the service sector are taking this route right now.
Self-employed people as well as employees may work some of the time or permanently from home. This raises the question of whether and when expenses for a home office are tax deductible in Germany and if so, what kind of expenses are valid.