Overview
- A dedicated, closed room that serves as the center of professional activity permits full cost deduction; otherwise a €6 per day allowance applies up to €1,260 annually, covering a share of rent, utilities and telecom regardless of where at home you work.
- The daily allowance applies if more than half of the working time is spent at home, outside appointments are fine, but a brief visit to the employer’s office disqualifies the day, with a noted exception for workers without an assigned workplace such as teachers or field staff.
- The commuter allowance generally cannot be claimed on days the home‑office allowance is used, except for employees without a fixed workplace; business‑trip travel remains deductible, and the home‑office allowance lapses if travel exceeds half the working day.
- Office furniture and computer hardware are deductible in addition to the allowance, with items up to €800 net eligible for immediate write‑off and higher‑priced purchases depreciated per AfA tables; tax offices typically accept a 50% business share for computers unless at least 90% professional use is proven for a full write‑off.
- Phone and internet costs can be claimed at a default 20% up to €20 per month across all connections or at a higher evidenced share, and taxpayers should keep invoices and a log of home‑office days to satisfy Finanzamt requests as returns face increasing plausibility checks.