Floor plan optimization city villa + fill consideration

If home office is to be used permanently/regularly, a separate room is already important for tax purposes. And aren't there other rules for that as well? Does it have the minimum size to be tax-deductible? Or do I have something wrong in my memory?

Schuhregal nutzt kein Mensch.

Well, we do.

Oh, what just occurs to me: The way the window is drawn in the office, you cannot place cabinets up to the window on either of the long sides.

I also think an office makes sense. It's also storage space for photo albums, etc.
In front of the window, I was maybe going to put a 2m couch or on one side the desk and on the other a 40cm deep shelf.
So on one side of the window there is 20cm wall and on the other 50cm wall. Office shelves are not that deep. And I thought that because of the large window for the room, the room would appear bigger.

Oh, we will have a walk-in closet for a 6 m wardrobe. We don't have that much clothing. We plan to have a wardrobe for jackets there.

I would get rid of the L-sofa and furnish the living room area a bit more flexibly. Then, if necessary, you could push the WZ/office wall up a bit. I would make the wardrobe niche as drawn less deep. Just about an arm's length deep. Can't the square meters of the open space be used a bit more sensibly? It's nice like this, but if the budget is tight, you have to make some adjustments. There is a lot of space between the kitchen and the table that is only used for traffic, nothing else. I don't have an idea either.

Had thought that for additional storage space maybe 1-3 Pax wardrobes could be placed in the study, you can fit quite a lot in them. Don't you have the list of all the things that accumulate? However, they are about 60cm deep.

Is there really that much/often visitation that a sofa bed is necessary? If it's only one person, maybe a recliner chair would do, or the living room sofa can just serve as a sleeping place. Or the children share a room for the time being, or or or There are more than one possibility. That way, the office can really serve only as an office and storage space.