I started a secondary occupation in October of the previous year. I would also like to claim expenses related to my home and car for 2023 (to a professional rate, not 100%). However, if, for example, I had maintenance carried out in the first or second quarter of previous year (before I was not started) but which makes a contribution to the maintenance of my home/car, can/may I also claim this at a professional percentage or not at all? The same applies to the interest on the loan. In other words, does the date of the maintenance work/costs play a role in the start-up year? And do I then take the full amount calculated at the professional percentage or only 1/4 of the amount (prorated for that quarter) at the professional percentage?