FAQ: Will the use of home office equipped for work purposes be allowed as a deduction for employees that have due to the pandemic been working from their home offices? Bearing in mind that in a normal period they would have worked from their employer’s offices.

Yes, provided they meet the legal requirements. An additional requirement for employees is that they must spend more than 50% of their working time in the home office in a year of assessment. For employees who earn mainly commission, more than 50% of their working time must be spent outside of the employer’s premises.