In a ruling from December 2016, the Federal Fiscal Court no longer applies the maximum limit of 1,250 Euros to the study but to the people who used it. In doing so, he legitimised that several people can use the same room and—if they so claim—can receive the maximum amount of 1,250 Euros.
On the other hand, this ruling also means that if a single person needs two offices, the maximum amount can be accounted for once. This then applies to two offices in the same apartment as well as to different apartments.
Another variant is renting out the office to your employer. Thus, the same room changes from a home study to an office for your employer. If the tax office recognizes the contract between you and your employer, you have a permanent, indisputable home office. However, you have to pay taxes on the received rental payments as income from renting and leasing.
In case you don’t have an employer and don’t meet the requirements for a home office, a rented desk in an office or co-working space is an excellent alternative. Then there are no doubts about the workplace being focused on professional activity or the size of the apartment.