Which changes apply from 2025 in connection with the telework allowance?
As of 01.01.2025, the Home Office Allowance (Homeoffice-Pauschale) will be renamed Telework Allowance (Telearbeitspauschale) and home office days will become telework days. The other requirements and the amount of the telework allowance remain the same. There is only an expansion of the locations where telework can be performed.
Telework exists when an employee regularly performs work services, in particular using the necessary information and communication technology, in their home or in another location not belonging to the company.
Thus, from 2025, telework can be performed not only in the employee's private home (primary residence, secondary residence) and in the homes of the partner or close relatives, but also, among other things, in coworking spaces (organisational office premises rented by the employee) or internet cafés.
How can expenses in the area of telework be taken into account for tax purposes?
Tax-free telework allowance and differential income-related expenses
Amounts paid by the employer to compensate for costs arising from work performed at home (telework) can be paid out tax-free as a telework allowance for a maximum of 100 days per calendar year at up to three euros per telework day. If the maximum amount of the telework allowance is not exhausted by the employer's payments based on the number of actual telework days performed, income-related expenses (Werbungskosten) can be claimed in the corresponding amount (differential income-related expenses).
Example
A works exclusively from their home via telework on 42 days. For this, they receive two euros tax-free per day from their employer, totalling 84 euros as a telework allowance. In the income tax assessment (Arbeitnehmerveranlagung), they can claim an additional amount of 42 euros as income-related expenses. This amount results from the difference between the highest entitled telework allowance of 126 euros (42 days x 3 euros) and the tax-free amount of 84 euros provided by the employer.
Income-related expenses for ergonomically suitable furniture
In addition, employees can claim expenses for the ergonomic furnishing of their home workstation outside of a study (in particular desk, swivel chair, lighting) up to an amount of 150 euros in the 2021 calendar year, as well as the amount not exhausted in the 2020 calendar year (a total maximum of 300 euros) as income-related expenses. The prerequisite for this is that they worked exclusively from home or in another location not belonging to the company (in telework) for at least 26 days a year.
Income-related expenses for digital work equipment
Expenses incurred by the employee for professionally used digital work equipment are also generally tax-deductible. However, these must be reduced by the telework allowance and any differential income-related expenses.
In what amount can my employer reimburse me tax-free per day and year for the costs of teleworking (tax-free telework allowance)?
The employer can reimburse up to 3 euros per telework day performed tax-free for a maximum of 100 days. Thus, the employer can pay out up to 300 euros per year tax-free.
I receive two euros per day from my employer as a telework allowance. I worked 70 days in telework. Can I claim the difference to the three euros per day as income-related expenses?
In this case, you can claim the difference to three euros per day as income-related expenses for 70 days. Your employer has already paid you 140 euros tax-free. Since a maximum amount of three euros per telework day is legally possible, you can claim 70 euros as income-related expenses.
My employer does not pay me a subsidy, but I was active in telework for 50 days (variant: 100 days). Can I still claim income-related expenses?
Yes, if you were active in telework for 50 days, you can claim 150 euros (50 x 3 euros) as income-related expenses. If you were active in telework for 100 days, you can claim 300 euros (100 x 3 euros) as income-related expenses.
Can I claim income-related expenses (e.g. electricity costs, pro-rata rent, water consumption, coffee, etc.) in addition to the costs for ergonomic office furniture (in particular desk, swivel chair and lamp) and the telework allowance?
Besides the costs for ergonomic furniture (in particular desk, swivel chair and lamp) and the telework allowance, costs for professional and self-purchased work equipment (e.g. printer) can be claimed as before. For digital work equipment, however, the telework allowance and any differential income-related expenses are offset (see next example). Other costs, such as pro-rata electricity costs, rent, water consumption, coffee, etc., cannot be claimed as income-related expenses.
My employer provides the PC but no printer. I bought a printer for 200 euros and receive a telework allowance of three euros per day from my employer. I was in telework for 20 days. How much can I claim as income-related expenses?
Generally, digital work equipment must be offset against the telework allowance, and only the amount exceeding it can be claimed additionally as income-related expenses.
Example 1:
The employer paid 60 euros (3 euros for 20 days) as a tax-free telework allowance. The printer cost 200 euros. Since the printer is used 60 percent for professional purposes, the amount of 120 euros from the acquisition costs is to be taken into account. The telework allowance is to be deducted from this, so that 60 euros can be claimed as income-related expenses.
Example 2 (supplement to example 1):
If the printer had cost 100 euros, you could not claim any additional income-related expenses because this amount is covered by the telework allowance.
My employer pays me a telework allowance starting from 1.7.2025. Am I entitled to a commuter allowance (Pendlerpauschale)?
Whether the employer pays a telework allowance is not relevant for the commuter allowance. For the commuter allowance, it depends on how often you actually travel to work in a calendar month. Telework days are not to be taken into account because you are working at home on those days.
- If you actually commute for more than 10 days in the month, you are entitled to the full commuter allowance for that month.
- If you actually commute for more than 7, but not more than 10 days in the month, you are entitled to two-thirds of the commuter allowance.
- If you actually commute for more than 3, but not more than 7 days in the month, you are entitled to one-third of the commuter allowance.
**Note
**This article is for general information purposes and was carefully created by the editorial team at Lexo.Tax. Personal tax advice can only be provided within the framework of a membership at Lexo.Tax – and exclusively to the legally permissible extent according to § 4 Nr. 11 StBerG (Tax Consultancy Act).