🏠 Home Office Deduction in Germany 2025: Complete Guide to the Home Office Allowance (Homeoffice-Pauschale) & Workroom Expenses

1) What Changed Since 2023?

• The Homeoffice-Pauschale is now a permanent part of German tax law: €6 per day, max €1,260 per year. No need for a separate office.
• The rules for home office rooms (häusliches Arbeitszimmer) were clarified: if your workroom is the center of your professional activity, you can deduct either actual costs or a fixed €1,260 per year (monthly pro-rata if not full year).
• You must choose between flat rate and room deduction — no double claiming.

2) Home Office Allowance (Homeoffice-Pauschale)

2.1 Basic Rule

• €6 per calendar day you work from home.
• Maximum 210 days per year = €1,260.
• Applies if you mainly worked from home that day (more than 50% of working hours).
• No dedicated room required — working from the kitchen table is fine.

💡 Example: Maria worked 180 days from her flat in Berlin.
180 × €6 = €1,080 deduction.

2.2 Special Case — No Workplace Provided

• If your employer does not provide a permanent workplace (e.g., teachers, field staff), you can claim the flat rate even on days you also went to your school/office.
• In this case, you may combine the daily flat rate with commuting allowance for the same day.

💡 Example: A teacher spends mornings at school but always prepares at home in the afternoon → may claim commuting allowance + €6 flat rate on the same day.

2.3 Proof Required

• Keep a record of home office days (calendar, Outlook entries, employer confirmation).
• The tax office may request evidence if your claim looks unusually high.

3) Separate Home Office Room

3.1 Requirements

• A separate, enclosed room in your apartment/house.
• Used almost exclusively for work.
• A desk in your bedroom or a corner of the living room does not qualify.

3.2 Deduction Options

• If it is the main center of your work:
  • Deduct actual costs (rent, utilities, insurance, depreciation for owned property) proportional to floor space.
  • Or take the €1,260 fixed allowance (simpler).
• If not the main center of your work: no room deduction allowed. Use the flat rate instead.

3.3 Shared Rooms (Spouses / Roommates)

• Flat rate is person-based → each can claim separately.
• Room deduction is property-based → must be split according to ownership or rental share.

4) Additional Deductions: Work Equipment & IT

• Always deductible in addition to the flat rate or room deduction.
• Includes: desk, chair, shelves, lamps, monitors, laptops, software.
• Low-value assets (GWG): up to €800 net (€952 gross) can be fully deducted in the year of purchase.
• Computers & software: usually depreciated over 1 year (immediate full deduction possible).

5) Special Cases & Common Pitfalls

• Commuting + flat rate: Only allowed if no permanent workplace is provided. Otherwise, you must choose.
• Shared desks (desk-sharing): Does not count as “no workplace” — only temporary absence.
• Second household (double residence): Flat rate not allowed for days spent at second home near work (unless only partially deductible).
• Work corners: Valid for flat rate, not valid for room deduction.
• Multiple income types: Flat rate can only be claimed once per day, but split across employment/freelance income if needed.
• Employer reimbursement: Employers cannot reimburse the flat rate tax-free.
• Employee lump sum (Werbungskostenpauschale): The flat rate counts towards the €1,230 standard deduction; it only reduces tax if your total expenses exceed that.

6) How to Claim in Your Tax Return

• Employees: Report in Anlage N (work-related expenses) in ELSTER.
• Example entry: “180 home office days × €6 = €1,080”.
• Freelancers/Self-employed: Enter in Anlage EÜR (profit and loss statement).
• Attach supporting documents only if requested, but keep records ready.

7) Checklists

Proof Checklist

• Calendar/Excel sheet of home office days.
• Employer confirmation (if applicable).
• Receipts for equipment, rent, utilities (if claiming room costs).

Decision Flow

1. Do you have a separate room used almost only for work?
   • Yes: Is it the main center of your work?
     • Yes → Deduct actual costs OR €1,260 allowance.
     • No → Not deductible; use flat rate.
   • No: Use flat rate €6/day.

8) Calculation Examples

• Example A — Employee (hybrid worker):
  160 days home office × €6 = €960 deduction.
• Example B — Teacher (special case):
  200 days (school + preparation at home).
  Flat rate = 200 × €6 = €1,200.
  Plus commuting allowance for 200 school days.
• Example C — Freelancer with office room (20% of flat):
  Rent €1,200/month → €14,400/year.
  20% share = €2,880 deduction.
  (May choose €1,260 instead if simpler).

9) ❌ Common Mistakes to Avoid

•  Claiming both flat rate and room deduction for the same period. You must choose one method.
• Deducting a “work corner” as a full office room. For room deduction, the space must be an enclosed, separate room used almost exclusively for work.
•  Forgetting proof of home office days. Keep a calendar or digital log to back up your claim.
•  Double claiming costs. If your employer reimburses you for certain equipment, you cannot also deduct it.
•  Assuming Sundays or short workdays don’t count. If you worked primarily from home on those days, they count toward the flat rate.
•  Ignoring the employee lump sum (€1,230). If your total expenses don’t exceed this, the flat rate won’t reduce your tax — but it’s still worth recording in case your other deductions add up.

10) FAQ

Q: Can I claim both the flat rate and commuting allowance on the same day?
👉 Only if you have no permanent workplace (special case).

Q: Does a desk in the living room count as a home office?
👉 Yes, for the flat rate. No, for the room deduction.

Q: Can I deduct furniture?
👉 Yes — desks, chairs, lamps = work equipment. Separate from flat rate.

Q: Do Sundays or holidays count if I worked?
👉 Yes — it’s per calendar day worked, not weekdays only.

Q: Does my employer’s reimbursement affect my claim?
👉 Employers cannot reimburse the flat rate tax-free. If they pay allowances, those are taxable.