Recently, the Ninth Senate of the German Federal Fiscal Court has referred the question to the Large Senate of whether deducting expenses for a home office requires an almost exclusive work-related use of that room. Such an interpretation would consequently mean that expenses for a home office which is also used – to a more than negligible extent – for private purposes could not be split into privately und occupationally incurred expenses. However, according to the Ninth Senate, such a general allocation prohibition cannot be derived from the wording of the law. As the legal situation is similar in Austria, this interpretation of the Ninth Senate raises the question as to whether this conclusion can also be applied to the relevant provisions of the Austrian Income Tax Act.