A professional musician, the cost of a to study the motions of music used room of his own flat tax deduct unlimited. The deduction limits for a home office does not fall so far (FG Cologne, Judgement of 13.10.2010 - 9 K 3882/09).
The court upheld the action of a professional musician who wanted to deduct the cost of a home exercise room in the amount of 3,000 € in full as business expenses. The Senate disagreed with the view of financial management, which also provides the music room of a professional musician at his home constitutes a home office. He turned crucially on the fact that the exercise room is not primarily for the completion mental, written, organizational and administrative work to be used and in many ways more like a studio than a study in the traditional sense is similar. The Senate has approved the revision. A reference number of the BFH is not yet available.
Source: FG Cologne online, NWB
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