If you work primarily from home, you can claim a flat-rate deduction of 6 € per day—no proof required, and no separate home office needed. The calculator below shows you exactly how much you’ll save.
Enter your gross income, days worked from home, and other income-related expenses—the calculator will show you your actual tax savings, not just the flat-rate amount.
All fields are optional—the more information you provide, the more accurate the result will be.
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Simplified estimate. Marginal tax rate calculated approximately. Not tax advice. Individual results may vary.
The daily allowance compensates for the additional costs incurred when working from home—electricity, heating, and internet. No itemized receipts required.
You must have worked primarily from home on that day—that is, for more than 50% of your working hours. If you drive to the office briefly in the morning and work from home in the afternoon, you lose your entitlement for that day. Vacation days, sick days, and holidays do not count.
Teachers may also claim the flat rate on school days—as long as the majority of their lesson planning and follow-up work took place at home. This is an important difference from other professions: the total number of days adds up to significantly more than for purely office-based jobs.
Self-employed individuals do not claim the flat rate as income-related expenses but as a business expense in Schedule G or S. It directly reduces taxable profit. The maximum amount of €1,260 applies in the same way.
Each spouse can claim the flat rate separately—even if they share the same desk or room. This allows for up to €2,520 in income-related expenses per household.
The tax office automatically applies €1,230 in income-related expenses—the employee flat-rate allowance. You’ll only see real savings from the work-from-home allowance if your total income-related expenses (work-from-home allowance + commuter allowance + work equipment + ...) exceed this amount. Those who work from home for 210 days and also claim a commuting allowance or deduct work equipment benefits the most.
For the same room in the same year, only one of the two options applies. taxtastic automatically calculates which is more cost-effective.
Do you work primarily remotely, and is your prorated share of the rent for your home office over €1,260 per year? Then it’s worth looking into the home office deduction. For everyone else, the home office allowance is the simpler and usually equivalent solution—with no need to provide proof.
With taxtastic, you simply enter the number of days once—everything else happens automatically.
The work-from-home allowance goes in Attachment N under income-related expenses. You enter the number of work-from-home days (max. 210)—taxtastic calculates 6 € × days and enters everything into the correct fields, including a comparison with the flat-rate amount.
Self-employed individuals and freelancers enter the allowance as a business expense in the EÜR—in Appendix G (business operations) or Appendix S (self-employment). No manual calculations are necessary.
You can use both allowances in the same year. Office day = commuter allowance. Work-from-home day = €6 allowance. taxtastic automatically calculates which allocation yields the greatest benefit over the course of the year.
You can file a separate tax return for each open year—up to 4 years retroactively. For 2022, the €5 limit (max. €600) still applies; for all years starting in 2023, the full €1,260 limit applies.
No. The home office allowance is a flat rate—no electricity or heating bills, no photos of your home office. However, it is advisable to keep your own record of the days worked (e.g., a spreadsheet or calendar) in case the tax office requests this information in specific cases.
The regulation has been amended twice. Here’s what applies for each year—at a glance.
You can still file a tax return retroactively for 2022, 2023, and 2024—provided you haven’t already done so for the respective year. Especially for 2023 and 2024, with the higher flat rate, this often amounts to significantly more than expected. Deadline: 4 years retroactively from the respective tax assessment period.
€6 per day, up to a maximum of 210 days—that’s €1,260 in income-related expenses per year. This rule has been in effect permanently since 2023, so it remains unchanged for 2024 and 2025. For 2022, the rate was still 5 € per day, up to a maximum of 120 days = 600 €.
No. Kitchen table, living room, bedroom—it doesn’t matter where. A separate office is not required. That’s the key advantage over a home office.
No. The flat rate is recognized without supporting documentation. You simply report the number of days you worked from home. However, it’s still advisable to keep your own records—for example, in a calendar or spreadsheet—in case the tax office requests them in specific cases.
For a day spent in the office, the commuter allowance applies (€0.30/km for the first 20 km, €0.38/km starting at km 21). For a day spent entirely working from home, the daily flat rate of 6 € applies. Both can be combined in the same year—taxtastic automatically calculates which option yields the greater total benefit.
The tax office automatically applies €1,230 in income-related expenses—the employee flat rate. A real savings only occurs when your total income-related expenses exceed this amount. Anyone with 210 work-from-home days (€1,260) is already just above that threshold. Those who also have a commuter allowance, work equipment, or continuing education expenses benefit the most. The calculator above shows you exactly when and by how much.
2022: €5 per day, up to a maximum of €600 per year. Starting in 2023 (and also in 2024 and 2025): €6 per day, up to a maximum of €1,260. You can claim this separately for each open year—up to 4 years retroactively, provided you haven’t already filed a tax return for that year.
Yes. Self-employed individuals and freelancers claim it as a business expense (Schedule G or S), not as income-related expenses. The maximum amount of 1,260 € applies in the same way. The flat rate directly reduces taxable income.
The flat rate is worthwhile for almost everyone—no proof required, no separate room needed. A home office is only worthwhile if it serves as the center of your entire professional activity (subject to stricter rules since 2023) and the actual proportionate room costs exceed €1,260 per year. For the same room in the same year, only one of the two options applies. taxtastic automatically calculates which is more cost-effective.
Without a tax advisor: by July 31, 2026. With a tax advisor or income tax assistance association: by March 1, 2027. Those who are not required to file have until the end of 2029—voluntary filing is almost always worthwhile.
You now know what the home office allowance is and how it benefits you. taxtastic automatically enters it—along with all other income-related expenses—directly to the tax office via ELSTER.
Get started for free, enter your work-from-home days—and see right away what you’ll get back.
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