Which changes apply from 2025 in connection with the remote work allowance?
As of 01.01.2025, the "Homeoffice-Pauschale" (home office allowance) will be renamed to "Telearbeitspauschale" (remote work allowance) and "Homeoffice-Tage" (home office days) will become "Telearbeitstage" (remote work days). The other requirements and the amount of the remote work allowance remain the same. There is only an expansion of the locations where remote work can be performed.
Remote work exists if an employee regularly performs work services, in particular using the information and communication technology required for this, in their home or in another location not belonging to the company.
Thus, from 2025, remote work can be performed not only in the employee's private home (primary residence, secondary residence) and in the homes of partners and 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 remote work be considered for tax purposes?
Tax-free remote work allowance and difference in income-related expenses
Amounts paid by the employer to compensate for costs arising from activity in the home (remote work) can be paid out tax-free by way of a remote work allowance for a maximum of 100 days per calendar year at up to three euros per remote work day. If the maximum amount of the remote work allowance based on the number of actually performed remote work days is not exhausted by payments from the employer, income-related expenses (Werbungskosten) can be claimed in the corresponding amount (difference in income-related expenses).
Example
A works exclusively in his home in remote work on 42 days. He receives two euros tax-free per day for this, a total of 84 euros as a remote work allowance from his employer. In his income tax assessment, he can additionally claim the amount of 42 euros as income-related expenses. This amount results from the difference between the maximum entitled remote work allowance of 126 euros (42 days x 3 euros) and the amount of 84 euros provided tax-free by the employer.
Income-related expenses for ergonomically suitable furniture
In addition, employees can claim expenses for the ergonomic furnishing of their home workplace 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 (maximum 300 euros in total) as income-related expenses. The requirement for this is that at least 26 days a year were worked exclusively at home or in another location not belonging to the company (in remote work).
Income-related expenses for digital work equipment
Expenses of the employee for professionally used digital work equipment are also generally tax-deductible. However, these must be reduced by the remote work allowance and the difference in income-related expenses.
What is the maximum amount my employer can reimburse me tax-free per day and year for the costs of remote work (tax-free remote work allowance)?
The employer can reimburse up to 3 euros per remote work 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 remote work allowance. I worked 70 days in remote work. 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 140 euros tax-free to you. Since a legal maximum of three euros per remote work day is possible, you can claim 70 euros as income-related expenses.
My employer does not pay me a subsidy, but I was active in remote work for 50 days (variant: 100 days). Can I still claim income-related expenses?
Yes, if you were active in remote work for 50 days, you can claim 150 euros (50 x 3 euros) as income-related expenses. If you were active in remote work for 100 days, you can claim 300 euros (100 x 3 euros) as income-related expenses.
Can I claim further 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 remote work allowance?
In addition to the costs for ergonomic furniture (in particular desk, swivel chair and lamp) and the remote work allowance, costs for professionally used and self-purchased work equipment (e.g. printer) can be claimed as before. For digital work equipment, however, the remote work allowance and any difference in 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 me with a PC, but no printer. I bought a printer for 200 euros and receive a remote work allowance of three euros per day from my employer. I was in remote work for 20 days. How much can I claim as income-related expenses?
Generally, digital work equipment must be offset against the remote work allowance and only the part exceeding it can additionally be claimed as income-related expenses.
Example 1:
The employer has paid 60 euros (3 euros over 20 days) as a tax-free remote work 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 considered. The remote work 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 remote work allowance.
My employer will pay me a remote work allowance from 1.7.2025. Am I entitled to a commuter allowance (Pendlerpauschale)?
Whether the employer pays a remote work 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. Remote work days are not to be taken into account because you are working at home on those days.
- If you actually commute more than 10 days a month, you are entitled to the full commuter allowance for that month.
- If you actually commute more than 7 but not more than 10 days a month, you are entitled to two-thirds of the commuter allowance.
- If you actually commute more than 3 but not more than 7 days a month, you are entitled to one-third of the commuter allowance.
**Note
**This article is for general information and has been carefully prepared by the editorial team of Lexo.Tax. Personal tax advice can only be provided within the framework of a membership with Lexo.Tax - and exclusively to the legally permissible extent according to § 4 Nr. 11 StBerG (Tax Consultancy Act).