Home-office allowance: deduct working from home from your taxes

Anyone who works from home can claim the home-office allowance, even without a separate study. For every day in the home office there is a flat amount, limited by an annual maximum. It is uncomplicated and worthwhile for many employees.

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For every day on which you work predominantly from home, you can claim a daily allowance of 6 euros, up to a maximum of 1,260 euros per year (§ 4 para. 5 sentence 1 no. 6c EStG). A separate study is not necessary for this.

The home-office allowance counts as income-related expenses and only takes effect to the extent your total income-related expenses exceed the employee lump sum. A recognized home study may, under certain circumstances, bring more.

What you should do now

1
1. Count home-office days
Note the days on which you worked predominantly from home.
2
2. Calculate the allowance
6 euros per day, up to a maximum of 1,260 euros per year (that corresponds to 210 days).
3
3. Claim it in the return
Enter the allowance under income-related expenses. An exact list of the days is helpful.
4
4. Check the alternative
If you have a home study that forms the center of your activity, check whether claiming it brings more.

How to spot the scam

You do not claim the allowance although you regularly work from home.
You exceed the annual maximum in the calculation.
You overlook that a real study could bring more.

Frequently asked questions

How high is the home-office allowance?

6 euros for every day on which you work predominantly from home, up to a maximum of 1,260 euros per year (§ 4 para. 5 sentence 1 no. 6c EStG). That corresponds to 210 home-office days. A separate study is not required for this.

Do I need a separate study?

No. The home-office allowance exists precisely also when you have no separate work room, for example working at the kitchen table. For a tax-recognized study, by contrast, stricter conditions apply.

Is the allowance worth it for me?

It counts as income-related expenses and only takes effect to the extent your total income-related expenses exceed the employee lump sum. With many home-office days or further income-related expenses it is worthwhile. As an alternative, check a real study.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.