No, I don’t think you can deduct rent for your personal apartment, even if you work from there.
This is a list of costs that are not allowed to be claimed as business expenses (from this LeapIN FAQ):
- Purchase of food and drinks for personal use
- Purchase of clothes
- Purchase of fuel for your personal car for everyday use
- Rent of your house or apartment
- Costs of holidays
- Costs of your family/friends
- Costs of personal healthcare, insurance etc
Check out that LeapIN FAQ, it’s quite useful ![]()