Note on this revision: an earlier version of this article described the "Telearbeitspauschale". That rule exists only in Austrian law (€3 per day, up to 100 days) and does not apply to a German income tax return. This article now explains the German rule.
The home office allowance in Germany
If you work from home, you can claim a daily allowance as income-related expenses in Germany (Sec. 4 (5) sentence 1 no. 6c EStG in conjunction with Sec. 9 (5) EStG). The rules have applied since 2023 and are unchanged for 2025 and 2026:
- €6 per day on which you work mainly from home
- up to €1,260 per year, equivalent to 210 days
- a separate home study is not required; a work corner in the living room is enough
If no other workplace is permanently available for the activity (for example teachers preparing lessons), you may also claim the allowance on days when you additionally work elsewhere.
Points to note
- The home office allowance counts as income-related expenses. It only has an effect once all such expenses together exceed the employee lump sum of €1,230.
- For the same day it cannot be claimed in addition to the commuting allowance, unless no other workplace is available.
- Keep a simple record of your home office days, for example in your calendar or via an employer confirmation.
- Unlike in Austria, Germany has no tax-free daily home office payment from the employer. An employer allowance is generally taxable wages.
Home study
If a separate home study is the centre of your entire professional activity, you can choose between:
- the actual costs (proportional rent, utilities, depreciation) or
- an annual lump sum of €1,260, reduced by one twelfth for each full month in which this is not the case.
Home study costs and the home office allowance are mutually exclusive for the same period.
Work equipment
Independently of the allowance, you can deduct work equipment used for your job, such as desk, office chair, lamp or printer:
- Computers, laptops, printers and software may be deducted in full in the year of purchase according to the tax authorities (useful life of one year).
- Other equipment up to €800 net (€952 gross) is also deductible immediately; more expensive items are depreciated over their useful life.
- If also used privately, only the professional share is deductible.
Unlike under the Austrian rule, work equipment in Germany is not offset against the home office allowance.
Example
An employee works mainly from home on 120 days in 2025. Home office allowance: 120 × €6 = €720. For the remaining office days she claims the commuting allowance. Together with a new office chair for €280, her income-related expenses exceed the employee lump sum of €1,230, so every additional euro has a tax effect.
Sources
- Sec. 4 (5) sentence 1 nos. 6b and 6c EStG, Sec. 9 (5) EStG
- BMF letter of 15 August 2023 on the home study and the daily allowance
- BMF letter of 22 February 2022 on the useful life of computer hardware and software
Note
This article is for general information and was carefully prepared by the Lexo.Tax editorial team. Personal tax advice can only be provided within a membership with Lexo.Tax – and only to the extent permitted by law under § 4 StBerG.