Working from home has become the new normal for many—whether you’re employed or self-employed. With changing tax laws, understanding what you can deduct for your home office can significantly affect your tax bill. This guide explains the two main approaches to claiming tax relief for remote work:
A dedicated, fully tax-deductible home office (häusliches Arbeitszimmer)
A simpler daily home office allowance (Homeoffice-Pauschale)
Home office lump sum (Homeoffice-Pauschale)
6 euros per day (raised from 5 euros)
Up to 210 days per year → Maximum €1,260
No dedicated room required: You can claim it even if you work from your kitchen table, living room, or shared space.
No receipts needed: Proof of expenses is generally not required, although you should keep a record of your WFH days.
💼 If you have no permanent workplace available at your employer’s office, you can deduct the daily allowance for the days you work at home—even if you also go into the office on the same day. In those cases, you can claim both the home office allowance (for the portion of the day you spend working from home) and your commuting allowance (Entfernungspauschale).
How to claim the daily home office allowance
The home office lump sum has more flexible criteria, enabling it to benefit more taxpayers. Here’s how to claim it:
Who Qualifies?
Employees (as Werbungskosten) in form N of the income tax declaration.
Self-employed/freelancers (as Betriebsausgaben) in the “other deductions” of EÜR.
Amount: 6 euros per work-from-home day, up to 210 days, capped at €1,260/year.
Proof: Generally not needed. However, if you are partially on-site and partially at home, a letter from your employer confirming that no permanent workplace is available could help if questioned.
Home office lump sum vs. commuting allowance
Commuting Allowance: 0.30 euros per km for the first 20 km; 0.38 euros per km above 20 km (2022–2026).
Rule of Thumb:
A day’s home office allowance is effectively 6 euros.
If your one-way commute is less than 20 km, the home office allowance might save you more taxes than driving to work.
A commuting allowance is often more beneficial if you commute over 20 km one way.
As of 2023: In some exceptional cases (e.g., no permanent desk at the employer’s site), you might deduct both the daily home office allowance and commuting allowance on the same day if you also travel in.
Fully deductible home office (Häusliches Arbeitszimmer)
A separate, tax-deductible home office remains an option if:
It’s the center of your professional activity
You use a dedicated room almost exclusively for work.
If that is the case, you can deduct 100% of the associated costs (rent proportion, utilities, depreciation for homeowners, etc.). Alternatively, since 2023, you can opt for a flat €1,260 if you prefer not to break down expenses—but the unlimited option is often more lucrative if your costs are high.
Strict physical requirements
The room is closed off (it has a door) from living spaces. A corner or shared family room doesn’t qualify.
It’s not the main living room or master bedroom.
Private use must be very minimal (under 10%).
You must demonstrate that it’s used primarily for work.
🎯 If your home office does not qualify as the center of your professional activity, you can’t claim unlimited costs anymore. Instead, you’ll generally revert to the daily home office allowance.
What you can deduct with the dedicated home office?
If your home office is the center of your activities and you have a dedicated space for it, you can fully deduct all actual expenses. This includes:
Pro-rated costs
Rent (or homeowners: mortgage interest, building depreciation)
Insurance, property tax, maintenance fees for the entire home
Multiply those total costs by the fraction of the home’s square meters used exclusively as a home office.
Fully deductible costs
Renovation or furnishing of the office space (e.g., painting, lighting, carpets).
Office furniture (desk, chair, shelves) may be deducted fully if below a specific net cost limit (generally €800 net or €952 gross). Above that, you depreciate over the furniture’s stated useful life (often 13 years).
What if you share the office?
If multiple people use the same home office (e.g., spouses in a shared space), each can generally claim a deduction for their share of the costs if they meet the criteria. The maximum thresholds or “center of activity” rules would still apply individually.
Practical tax filing tips
Employees:
Declare your home office costs (the daily lump sum or dedicated office expenses) as Werbungskosten in the “Anlage N” of your tax return.
Self-employed/freelancers:
Deduct under Betriebsausgaben in your profit-and-loss statement (EÜR).
Don’t forget that this expense doesn’t have VAT.
Beware the employee allowance:
The home office lump sum counts toward the standard €1,230 (2023) employee allowance. If all your combined work-related expenses don’t exceed that threshold, you won’t see an additional tax benefit.
Track days & keep basic records:
Keep a simple calendar noting which days you worked from home vs. on-site. For a dedicated office, maintain receipts for rent, utilities, furniture, etc.
Deduct your home office with Norman
Whether you’re an employee or self-employed, Norman makes tax filing in Germany effortless, so you never miss a deductible expense. With Norman, you can:
Easily categorize home office days vs. commuting days to optimize your tax deduction.
Automate expense tracking and ensure you have the right proportion for rent, utilities, and new office furniture.
File with confidence: Our step-by-step interface and tax tips help you find more potential deductions.
Key takeaways
Two options: A fully deductible “Arbeitszimmer” or a daily home office allowance of up to €1,260 if you work from home without a dedicated room.
Stricter requirements for dedicated offices: Must be a separate room, used almost exclusively for work, with minimal private use.
Daily lump sum: Perfect if you work remotely but can’t claim a dedicated room.
Norman makes it effortless: From adding deductions to filing your return, Norman covers the complexities so you can focus on your actual work.