Germany permits tax deductions for home‑office air conditioners

German tax advisors say that the cost of an air‑conditioner can be deducted when a home‑office (häusliches Arbeitszimmer) is formally recognised. The device must be installed in a room used almost exclusively for professional work. If the purchase price including VAT does not exceed €952, the amount can be written off in the year of acquisition; more expensive units are depreciated over their useful life. Fixed split systems are treated as building components and are depreciated proportionally to the residential area. Installation and travel costs charged by a professional may be deducted at 20 % if an invoice is provided. By contrast, a climate‑control unit used only at a kitchen table or in a living‑room work corner is considered a private purchase and is not tax‑deductible. The guidance is provided by Tobias Gerauer, board member of Lohnsteuerhilfe Bayern, and applies to the 2026 tax year.