Then you must pay 19% tax on virtually everything you purchase. But hey! You could still claim back your Deutschland Ticket cost If your work is x km away from home. Let alone reducing the rent if your home office is in a room with a door that is only used for work. You just need to give a bit more details on how you do certain activities should they be considered work related, you could offset that in your tax returns. This is not enforced intimacy or anything, it is just justice. Opening own little business in the Vaterland where you hire yourself and another person or two is pure financial and privacy suicide.